2017 Arkansas Code
Title 14 - Local Government
Subtitle 3 - Municipal Government
Chapter 42 - Government of Municipalities Generally
Subchapter 1 - General Provisions
§ 14-42-121. Allowance for meal tips

Universal Citation: AR Code § 14-42-121 (2017)
  • (a) If authorized by the governing body of the municipality, reimbursements to municipal employees for the purchase of meals and meal tips shall be:
    • (1) Based on the actual expense incurred; or
    • (2)
      • (A) Made on a per diem basis.
      • (B) A per diem reimbursement under subdivision (a)(2)(A) of this section shall be made under an accountable plan as defined by Internal Revenue Service regulations as in existence on January 1, 2017.
  • (b) Reimbursement for meal tips under subsection (a) of this section shall not exceed fifteen percent (15%) of the purchase amount of the meal.
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.