B-194133: Apr 16, 1980

An employee who transferred to a new duty station submitted reclaim vouchers for miscellaneous expenses. He had been reimbursed for automobile registration, tags, license, and State use tax; and the certifying officer asked whether he may also be reimbursed for residential rental tax stamps and the installation of security locks. It was held that the cost of residential rental tax stamps was reimb...

B-194133: Apr 16, 1980

THE ONE-TIME TAX ON REGISTRATION OF LEASE DOCUMENTS WAS A NECESSARY EXPENSE OF RELOCATING THE EMPLOYEE'S RESIDENCE AND IS NOT IN THE NATURE OF THOSE TAXES SPECIFICALLY EXCLUDED AS MISCELLANEOUS EXPENSES UNDER FTR PARA. 2-3.1C(6). 2. USE TAX IN TEXAS SHOULD NOT HAVE BEEN REIMBURSED FOR THOSE ITEMS UNDER THE MISCELLANEOUS EXPENSE ALLOWANCE. SINCE THE COSTS WERE NOT IMPOSED BY MEXICO UPON BRINGING TH...