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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Transportation
Railroad, bicycle, boat or other vehicle

A state employee is entitled to be reimbursed for the cost of transportation by railroad, bicycle, boat or other motor vehicles 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)

Receipt requirements

For a state employee to be reimbursed for a transportation expense, the employee must provide proof that the expense was incurred. An original and complete receipt issued by the commercial transportation company serves this purpose.

The receipt must include the following:

  • The name of the commercial transportation company, and
  • The name of the employee, and
  • The starting and ending dates of the travel, and
  • The mode of transportation, and
  • An itemization of expenses incurred, and
  • Proof of payment.

A receipt that has been altered by any person other than the entity issuing the receipt is unacceptable. A receipt to which additional information has been added is considered unaltered if the information does not conflict with the original information on the receipt.

Commercial Transportation Company
A company or individual that transports people or goods at a cost. Texas Government Code Section 660.002(6)
Person
Includes an individual, corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association or any other legal entity. Texas Government Code Section 311.005(2)
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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