2009 Iowa Code
Title 2 - Elections and Official Duties
Subtitle 2 - Public Officers and Employees
CHAPTER 70A - FINANCIAL AND OTHER PROVISIONS FOR PUBLIC OFFICERS AND EMPLOYEES
70A.9 - CHARGE FOR USE OF AUTOMOBILE BY OTHER THAN STATE OFFICER OR EMPLOYEE.

        70A.9  CHARGE FOR USE OF AUTOMOBILE BY OTHER THAN
      STATE OFFICER OR EMPLOYEE.
         When a public officer or employee, other than a state officer or
      employee, is entitled to be paid for expenses in performing a public
      duty, a charge shall be made, allowed and paid for the use of an
      automobile, as determined by the local governing body, in an amount
      which may be the maximum allowable under federal internal revenue
      service rules per mile, notwithstanding established mileage
      requirements or depreciation allowances.  A statutory provision
      stipulating necessary mileage, travel, or actual reimbursement to a
      local public officer or employee falls within the mileage
      reimbursement limitation specified in this section unless
      specifically provided otherwise.  A political subdivision may
      authorize the use of private vehicles for the conduct of official
      business of the political subdivision at an annual amount in lieu of
      actual and necessary travel expense reimbursement provided in this
      section.  A peace officer, other than a state officer or employee as
      defined in section 801.4, who is required to use a private vehicle in
      the performance of official duties shall receive reimbursement for
      mileage expense at the rate specified in this section.  

         Section History: Early Form

         [C31, 35, § 1225-d1; C39, § 1225.01; C46, 50, 54, 58, 62, 66,
      71, 73, 75, 77, 79, 81, § 79.9; 81 Acts, ch 9, § 23] 

         Section History: Recent Form

         86 Acts, ch 1246, § 773; 91 Acts, ch 267, §604
         C93, § 70A.9
         Referred to in § 42.5, 161A.6, 309.20, 331.210A, 331.215, 331.324,
      331.655, 358.12, 468.232
         State officers and employees mileage allowance, § 8A.363; see also
      § 602.1509, expenses for judicial officers, court employees and
      others