PURPOSE: Due to the inflationary cost of gasoline, this rule provides guidance in reim - bursing officials and employees of the coun ties of Missouri who use privately-owned vehicles while traveling on official business for the county.

1. (1) Where an officer or employee of any county, except first class counties with a charter form of government, is paid a mileage allowance or reimbursement, the allowance or reimbursement may be computed at a rate determined by the county, but not to exceed the Internal Revenue Service (IRS) standard mileage rate less three cents (3¢) per mile. Any change to the maximum rate is effective on July 1, of the year the IRS changes their standard mileage rate.

AUTHORITY: section 33.095, RSMo 2000.* Emergency rule filed March 28, 1980, effective April 7, 1980, expired Aug. 5, 1980. Original rule filed March 28, 1980, effective July 11, 1980. Amended: Filed March 14, 1985, effective July 1, 1985. Emergency amendment filed April 21, 1994, effective July 1, 1994, expired Oct. 28, 1994. Amended: Filed Jan. 27, 1994, effective July 30, 1994. Amended: Filed Jan. 13, 1995, effective July 30, 1995. Emergency amendment filed April 10, 1995, effective July 1, 1995, expired Oct. 28, 1995. Amended: Filed Nov. 29, 2007, effective June 30, 2008. *Original authority: 33.095, RSMo 1969. Op. Atty. Gen. No. 112, Brown (5-23-80). Under section 33.095, RSMo, in every county other than a first class charter county, county employees paid a mileage allowance will be compensated at the mileage rate set by the commissioner of administration. Op. Atty. Gen. No. 33 Hamilton (1-21-80). County court judges of second class counties are not authorized to charge the county mileage for travel from their home to the courthouse for meetings of the court.