Colorado § 24-50-134 - Moving and relocation expenses.

§ 24-50-134. Moving and relocation expenses.

(1) When an employee in the state personnel system is required by any appointing authority, because of a change in assignment or a promotion or for any other reason related to his or her duties, to change his or her place of residence, such employee shall be allowed his or her moving expenses incurred by reason of such change of residence. Moving expenses may include the reasonable expenses of moving household goods and personal effects and the reasonable costs of traveling to the employee's new residence. Any reimbursement pursuant to this subsection (1) shall be made in accordance with rules promulgated by the state controller and in compliance with the regulations of the federal internal revenue service.

(2) When an employee is required by any appointing authority, because of a change in assignment or a promotion or for any other reason related to his or her duties, to change his or her place of residence, such employee shall be allowed relocation expenses in the form of a per diem allowance up to a maximum of thirty days for necessary expenses incurred while relocating a permanent residence. The employee may choose to exclude interruptions caused by sick leave, vacation, other authorized leave of absence, or ordered travel. The rates of reimbursement for relocation expenses shall not exceed the rates fixed by executive order. Any per diem payments made pursuant to this subsection (2) shall be in accordance with rules promulgated by the state controller and in compliance with the regulations of the federal internal revenue service.

(3) The state controller shall promulgate rules in accordance with the "State Administrative Procedure Act", article 4 of this title 24, for the implementation of this section. Such rules shall be in accordance with the regulations of the federal internal revenue service and shall include the following:

(a) The circumstances under which an employee is eligible to claim moving expenses and relocation expenses pursuant to this section;

(b) The nature of moving expenses and relocation expenses that a state employee may claim pursuant to this section;

(c) The maximum amount of moving expenses an employee may claim pursuant to this section; and

(d) Any other rules deemed necessary by the state controller for the administration of this section in compliance with the regulations of the federal internal revenue service.

Source: L. 72: R&RE, p. 175, § 1. C.R.S. 1963: § 26-1-34. L. 77: Entire section R&RE, p. 1222, § 1, effective July 1. L. 83: (4)(b), (4)(c), and (5) amended, p. 859, § 3, effective June 3; (4)(b.1), (4)(c.1), and (5.1) added, p. 860, § 6, effective July 1, 1985. L. 87: (4)(b.1) and (4)(c.1) amended, p. 935, § 2, effective April 22. L. 97: IP(4) amended, p. 1020, § 33, effective August 6. L. 2018: Entire section R&RE, (SB 18-121), ch.78, p. 663, § 2, effective August 8.

Editor's note: Subsections (4)(b), (4)(c), and (5) provided for the repeal of those provisions, effective June 30, 1985. (See L. 83, p. 859.)

Cross references: (1) For mileage allowances, see § 24-9-104.

(2) For the legislative declaration in SB 18-121, see section 1 of chapter 78, Session Laws of Colorado 2018.