Idaho State Statutes - Idaho Attorney Directory

(1) At its first meeting
after the effective date of this act, and thereafter as it shall deem
appropriate, the board of examiners shall by regulation fix a rate of
allowance for per diem subsistence for officers, agents and all other
employees of the state who are absent from their post of duty on official
business, which shall be effective for the year in which such allowance is
fixed, and shall fix a rate of allowance for mileage for official travel
executed by privately owned means of conveyance, which rate of allowance shall
be effective for the year in which it is fixed; provided, however, that the
board shall fix no rate of per diem allowance which is higher than:
(a) Actual lodgings (maximum to be set by board of examiners) and meal
allowance which is no higher than allowed under the Internal Revenue Code
for travel within the state; and
(b) Actual lodgings (maximum to be set by board of examiners) and meal
allowance which is no higher than allowed under the Internal Revenue Code
without the state; and
(c) A rate of mileage allowance which is no higher than the standard
mileage rate for the business use of an automobile allowed under the
Internal Revenue Code for income tax purposes; and
(d) The mileage allowance for private aircraft travel shall be set by the
board and shall be no higher than that allowed for automobile travel,
calculated as if the travel had been by highway route.
(2) In fixing rates of allowance under this act, the board shall consider
the prevailing cost of executing such travel, generally prevailing economic
conditions, and the rates of allowance made applicable to similar travel by
the federal government and private employers within the state.
(3) For a period where employees are to be absent from their post on
official business for less than twenty-four (24) hours the board's regulations
shall provide for partial days' subsistence rates.

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