§ 35.093  TAKE HOME VEHICLES.
   (A)   Some supervisors of the town may be assigned a town vehicle for duty to domicile travel and will be subject to Internal Revenue Service rulings regarding such usage. The use of such a vehicle for commuting is considered by the IRS to be a taxable benefit. A value must be established and the total amount reported to the IRS on the employee’s W-2.
   (B)   It will be the responsibility of the employee to maintain and keep the town vehicle clean and in running order. Employees must notify a supervisor if any equipment, machines, tools, or vehicles appear to be damaged, defective, or in need of repair. Prompt reporting of damages, defects, and the need for repairs could prevent deterioration of equipment and possible injury to employees or others. Supervisors may answer any questions about an employee’s responsibility for maintenance and care of equipment or vehicles used on the job.
   (C)   Employees who have a take home vehicle will not be allowed to use the vehicle for personal use.
   (D)   Employees must leave their take home vehicle at the town/police garage while on vacation leave.