Colorado § 24-9-104 - Mileage allowances.
Full text of Colorado Colorado Revised Statutes § 24-9-104 — Mileage allowances., with citation guidance and answers to common questions.
§ 24-9-104. Mileage allowances.
(1) Repealed.
(2) (a) to (c) Repealed.
(d) On and after January 1, 2008, state officers and employees shall be allowed a mileage allowance for each mile actually and necessarily traveled while on official state business calculated at ninety percent of the prevailing internal revenue service mileage reimbursement rate to the nearest cent, and, when authorized to be utilized and necessary for official state business, ninety-five percent of the prevailing internal revenue service mileage reimbursement rate to the nearest cent for four-wheel-drive vehicles and forty cents per nautical mile for privately owned aircraft.
(e) For purposes of this section, "four-wheel-drive vehicles" means sport utility vehicles and pick-up trucks with a four-wheel-drive transmission system. "Four-wheel-drive vehicles" shall not include standard vehicles with all-wheel-drive capability.
(f) Repealed.
Source: L. 83: Entire section R&RE, p. 858, § 1, effective June 3. L. 88: (1) repealed, p. 1435, § 31, effective June 11. L. 98: (2) amended, p. 896, § 1, effective July 1, 1999. L. 2006: (2) amended, p. 1348, § 2, effective May 31.
Editor's note: (1) Subsection (2)(a)(II) provided for the repeal of subsection (2)(a), effective January 1, 2007. (See L. 2006, p. 1348.)
(2) Subsection (2)(b)(II) provided for the repeal of subsection (2)(b), effective January 1, 2008. (See L. 2006, p. 1348.)
(3) Subsections (2)(c)(II) and (2)(f)(IV) provided for the repeal of subsections (2)(c) and (2)(f), respectively, effective January 1, 2009. (See L. 2006, p. 1348.)
ANNOTATION
District attorney's automotive expenses governed by section. The district attorney's reimbursement for expenses incurred in the operation of automobiles is governed by this section. Johns v. Miller, 42 Colo. App. 97, 594 P.2d 590 (1979).
Frequently Asked Questions About Colorado § 24-9-104
What does Colorado Revised Statutes § 24-9-104 cover?
Section 24-9-104 ("Mileage allowances.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 24-9-104?
A common citation format is "Colorado Revised Statutes § 24-9-104" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 24-9-104 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.