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60.20 Allowable Moving Costs |
60.20.10
January 1, 2018 |
Allowable moving costs |
Allowable moving costs include the costs to move household goods, personal effects, and property used in a dwelling, and normal equipment and supplies used to maintain the dwelling from the old residence to the new station within the state. However, refer to Subsection 60.20.20 for items specifically excluded from allowable moving costs. Agencies have discretion to reimburse employees for containers, time spent packing, moving the household goods to the new location, and unpacking. Tax code change effective January 1, 2018:
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60.20.10.a |
Common carrier costs.
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60.20.10.b |
Costs to rent moving equipment (self moves).
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60.20.10.c |
Costs related to move by state-owned vehicle.
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60.20.10.d |
Costs related to moving mobile homes. Moving expenses may be paid for a mobile home which is the primary residence of the employee, provided the move is not within the same metropolitan area. The maximum allowable moving costs may not exceed the cost of moving a maximum of 16,000 pounds of household goods between the same origin and destination points by common carrier. Allowable moving costs are:
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60.20.10.e |
Per diem and mileage expenses.
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60.20.20October 1, 2002 |
Moving-related costs not allowed as state expenditures |
The following items are specifically excluded from allowable moving costs and may not be moved at state expense: |
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60.20.20.a |
Animals and articles of sentimental or high intrinsic value (defined as an item where value exceeds $100 per pound). The employee is to personally arrange for and pay the cost of transportation of items such as jewelry, ammunition, negotiable, and collectors items. |
60.20.20.b |
Excessive hobby material and equipment, farming equipment, automobiles (also refer to Subsection 60.20.10.e.2), motorcycles, boats, airplanes, camping vehicles, and mobile homes which are not the primary residence of the employee, explosives and other dangerous goods, property liable to damage the mover's equipment or other property, perishable foodstuffs subject to spoilage, building materials, fuel or other similar non-household articles. |
60.20.20.c | Wrecker services necessary to place a mobile home in position for over-the-road movement; tire failure, temporary carriage or the installation of a removable undercarriage; movement or replacement of outside fuel tanks; and any costs incurred to bring the mobile home up to safety requirements for over-the-road movement. |
60.20.20.d | Penalties imposed by a carrier, rental agency, or mover as a result of negligence by the employee. |
60.20.20.e | Maid service or other third party convenience or services of a similar nature. |