California Department of Transportation
 
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Clark Paulsen, Division Chief

Privately-Owned Aircraft

References: SAM Sections 0743, 0744, 0746, and 0747, California Code of Regulations (CCR), Administration, Title 2, Sections 599.628 and 599.628.1, and STD Form 265.

Introduction

Privately-owned aircraft may be used for official travel when it is the least costly means of transportation and is in the best interest of the State. The supervisor must evaluate the use of aircraft and may authorize use whenever it is the most economical means available or is otherwise in the best interest of the State. An employee must obtain prior approval from the department for each trip privately-owned aircraft will be used.

If an employee is to act as pilot and carry passengers, he or she must comply with the requirements detailed in this chapter. See Pilot Qualifications and Insurance Requirements for more information.

Reimbursement Claims

Reimbursement for the use of the employee's privately-owned aircraft is made at the rate of $.50 per mile. Distance is computed on the basis of shortest air route from origin to destination, using the specific route for air traffic whenever possible. Distance shown on the claim must be clearly marked "Air Distance".

When substantiated by a receipt, reimbursement will be made for actual and necessary expenses for landing and parking fees in connection with the use of the aircraft. Reimbursement will not be allowed for storage or parking fees at the location where the privately-owned aircraft is normally stored.

Private aircraft mileage is reportable and taxable. See Tax Withholding and Reporting Requirements for applicable tax rates.

The travel expense claim (TEC) must include the following:

  • A copy of the approved STD Form 265.
  • If applicable, the original plus one copy of the receipt(s) for landing and parking the aircraft.
  • Supervisor's signature on line 17 of the TEC.
  • The name of each state officer; employee; board, commission, or authority member transported on the trip.
  • The civilian airplane license number.

Agency Object Code 010 is used to claim private aircraft miles.

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