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Full-Text Articles in Social and Behavioral Sciences

Fleet Management Tips For Municipal Decision Makers, Sharon Rollins Nov 2012

Fleet Management Tips For Municipal Decision Makers, Sharon Rollins

MTAS Publications: Full Publications

This publication informs municipal decision makers on how to manage and fund fleet operations; includes a sample vehicle replacement plan.


Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2010), Ron Darden Oct 2010

Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2010), Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature authorized the state to distribute a portion of the proceeds from the state gasoline fuel taxes to incorporated cities and towns for use on municipal streets. The current allocation to cities is based on $26.08 per capita.


Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2010), Ron Darden Jun 2010

Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2010), Ron Darden

MTAS Publications: Full Publications

The personal use of a city-owned vehicle is taxable to the employee.


Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2009), Ron Darden Oct 2009

Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2009), Ron Darden

MTAS Publications: Technical Bulletins

Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.


Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2007), Ron Darden Nov 2007

Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2007), Ron Darden

MTAS Publications: Technical Bulletins

Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.


Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2007), Ron Darden Oct 2007

Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2007), Ron Darden

MTAS Publications: Technical Bulletins

The personal use of a city-owned vehicle is taxable to the employee.


Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2007), Ron Darden Mar 2007

Technical Bulletins: State Street Aid Fund Revenues And Expenditures On The Road To Understanding (2007), Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature authorized the state to distribute a portion of the proceeds from the state gasoline fuel taxes to incorporated cities and towns for use on municipal streets. The current allocation to cities is based on $28.49 per capita.


Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits, Ron Darden Jan 2007

Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits, Ron Darden

MTAS Publications: Technical Bulletins

The personal use of a city-owned vehicle is taxable to the employee.


Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden Jul 2005

Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature has authorized the state to distribute a portion of proceeds from the state gasoline and motor vehicle fuel tax to incorporated cities and towns to use for maintaining and improving municipal streets.


Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden Jan 2003

Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature has authorized the state to distribute a portion of proceeds from the state gasoline and motor vehicle fuel tax to incorporated cities and towns to use for maintaining and improving municipal streets.


Technical Bulletins: Irs Rules-Diesel Fuel And Gasoline Purchases, Ron Darden May 2002

Technical Bulletins: Irs Rules-Diesel Fuel And Gasoline Purchases, Ron Darden

MTAS Publications: Technical Bulletins

Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.


Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Complying With The Final 1989 Rules, Mark Pullen Jan 1994

Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Complying With The Final 1989 Rules, Mark Pullen

MTAS Publications: Technical Bulletins

On July 6, 1989, the Internal Revenue Service (IRS) published final regulations on the Taxation of Fringe Benefits, including taxation on personal use of a city-owned vehicle. This Technical Bulletin summarize the rules and advises cities on how to follow them.


Technical Bulletins: New Driver License Requirements For Commercial Vehicles Are Now In Place, Joe Muscatello Sep 1989

Technical Bulletins: New Driver License Requirements For Commercial Vehicles Are Now In Place, Joe Muscatello

MTAS Publications: Technical Bulletins

This Technical Bulletin informs cities of a number of new requirements that were enacted (following passage in Congress of the Commercial Motor Vehicle Safety Act of 1986) to change the requirements in obtaining a commercial driver license in the state of Tennessee.


Municipal General Management Report 1989 No. 1: Final Irs Regulations On Employer-Provided Vehicles, Richard M. Ellis Jan 1989

Municipal General Management Report 1989 No. 1: Final Irs Regulations On Employer-Provided Vehicles, Richard M. Ellis

MTAS History

The Internal Revenue Service published final regulations on the taxation of personal use of city-owned vehicles on July 6, 1989. This report summarizes the new regulations and offers suggestions on municipal compliance with the regulations.


Technical Bulletins: Irs Regulations Relating To Taxation Of City Employees Utilizing City-Owned Vehicles, Richard M. Ellis Jan 1986

Technical Bulletins: Irs Regulations Relating To Taxation Of City Employees Utilizing City-Owned Vehicles, Richard M. Ellis

MTAS Publications: Technical Bulletins

This Technical Bulletin is a more comprehensive review of the regulations issued as a result of the passage of P.L. 99-44, relating to the taxation of employees utilizing city-owned vehicles.


Technical Bulletins: Irs Regulations Clarifying Taxation Of Non-Cash Fringe Benefits, Richard M. Ellis Nov 1985

Technical Bulletins: Irs Regulations Clarifying Taxation Of Non-Cash Fringe Benefits, Richard M. Ellis

MTAS Publications: Technical Bulletins

The Internal Revenue Service issued regulations clarifying the circumstances in which non-cash fringe benefits provided to employees must be treated as taxable income.


Technical Bulletins: Congressional Action Modifies Irs Vehicle Requirements, Richard M. Ellis Jun 1985

Technical Bulletins: Congressional Action Modifies Irs Vehicle Requirements, Richard M. Ellis

MTAS Publications: Technical Bulletins

President Reagan signed into law on May 24, 1985, the Conference Report to H.R. 1869, which became Public Law 99-44. As of the printing of this Technical Bulletin, Public Law 99-44 had not been printed. This bulletin was based upon the Conference Report, which may have not included all the provisions included in the law upon its publication.


Technical Bulletins: Changes In Irs Rules Regarding Employee Fringe Benefits, Richard M. Ellis Mar 1985

Technical Bulletins: Changes In Irs Rules Regarding Employee Fringe Benefits, Richard M. Ellis

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses temporary regulations issued by the IRS, retroactively effective to January 1, 1985, which affected certain fringe benefits provided to city employees.