In lieu of actual transportation expenses, the State Board of Finance may fix the maximum mileage reimbursement rate for using a privately owned motor vehicle on state business. Except as otherwise provided in this section and § 3-9-1.1 , the maximum mileage reimbursement rate is fifty-one cents per mile or the standard mileage rate for business authorized by the United States Internal Revenue Service as of October first each year, whichever is greater rounded up to the nearest penny. If there is not a state vehicle equipped for the transportation of an individual with special needs, the maximum mileage reimbursement rate is: (1) If a privately owned passenger or cargo van, pickup truck, or sport utility vehicle is used to transport an individual with special needs for state business, sixty-eight cents per mile or one-hundred-and-thirty percent, rounded up to the nearest penny, of the standard mileage rate for business authorized by the United States Internal Revenue Service as of October first each year, whichever is greater; or (2) If any other vehicle is used to transport an individual with special needs for state business, fifty-one cents per mile or the standard mileage rate for business authorized by the United States Internal Revenue Service as of October first each year, whichever is greater rounded up to the nearest penny. The mileage reimbursement rate covers all expenses incidental to the operation of a motor vehicle. The Bureau of Finance and Management shall publish in writing the mileage reimbursement rate to be effective as of October first each year. The state auditor shall issue warrants for using a privately owned motor vehicle on state business at the rate specified upon the sworn statement of the party using the vehicle. For purposes of this section, "individual with special needs" means an individual with a disability that makes the individual unable to operate an unmodified motor vehicle but allows the individual to operate a personal motor vehicle modified to accommodate the disability.
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