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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Transportation
Mass transit, taxi or limousine

A state employee is entitled to be reimbursed for the actual cost of transportation by bus, subway, other mode of mass transit or taxi if incurred to conduct state business. Texas Government Code, Section 660.091 The cost is only reimbursable if provided by a commercial transportation company. Texas Government Code, Section 660.092(f)

A state employee is entitled to be reimbursed for the actual cost of transportation provided by a network transportation driver (Uber, Lyft, etc.) if incurred to conduct state business and if it was the most cost-effective mode of transportation available considering all relevant circumstances. Texas Administrative Code, Sections 5.1 and 5.22

A state employee is entitled to be reimbursed for the actual cost of transportation by limousine only if it was the most cost-effective mode of transportation available considering all relevant circumstances. Texas Government Code, Section 660.094

If a taxi or limousine is shared by two or more state employees, only the employee who paid for the transportation may be reimbursed for that expense. The other employees may be reimbursed only for charges imposed on an individual-by-individual basis.

Receipt requirements

State law does not require a receipt for a reimbursement of travel by bus, subway, other mode of mass transit, taxi, limousine or network transportation driver; however, supporting documentation must itemize the date and the fare charged for each trip.

Commercial Transportation Company
A company or individual that transports people or goods at a cost. Texas Government Code Section 660.002(6)
State Employee
An individual employed by a state agency, including a key official. Texas Government Code Section 660.002(20) The term includes prospective state employees and aircraft pilots.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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