41 C.F.R. § 109-38.301-1.52 Maintenance of records.
Title 41 - Public Contracts and Property Management
Designated contractors shall maintain logs or other records on the use of a Government motor vehicle for transportation between an employee's residence and place of employment. As a minimum, these logs shall indicate the employee's name, date of use, time of departure and arrival, miles driven, and names of other passengers. Cognizant finance offices shall be provided with applicable data on employees who utilize Government motor vehicles for such transportation for purposes of the Deficit Reduction Act of 1984 concerning the taxation of fringe benefits.
Title 41: Public Contracts and Property Management
PART 109–38—MOTOR EQUIPMENT MANAGEMENT
Subpart 109–38.3—Official Use of Government Motor Vehicles
§ 109-38.301-1.52 Maintenance of records.
