24.29.720 PAYMENTS THAT ARE NOT WAGES--EMPLOYEE EXPENSES
(1) Effective January 1, 1993, payments made to an employee to reimburse the employee for ordinary and necessary expenses incurred in the course and scope of employment are not wages if all of the following are met:
(a) the amount of each employee's reimbursement is entered separately in the employer's records;
(b) the employee could reasonably be expected to incur the expenses while traveling on the business of the employer;
(c) the reimbursement is not based on a percentage of the employee's wages nor is it deducted from wages; and
(d) the reimbursement does not replace the customary wage for the occupation.
(2) Reimbursement for expenses may be based on any of the following methods that apply:
(a) for actual expenses incurred by the employee, to the extent that they are supported by receipts;
(b) for meals and lodging, at a flat rate no greater than the amount allowed to employees of the state of Montana pursuant to 2-18-501 (1) (b) and (2) (b) , MCA for meals, and 2-18-501 (5) , MCA for lodging, unless, through documentation, the employer can substantiate a higher rate;
(c) for mileage, at a rate no greater than that allowed by the United States internal revenue service for that year, provided that the individual actually furnishes the vehicle;
(d) for equipment other than vehicles, the reasonable rental value for that equipment, which for individuals involved in timber falling may not exceed $22.50 per working day for chain saw and related timber falling expenses;
(e) for heavy equipment, including but not limited to semi-tractors or bulldozers, the reasonable rental value may not exceed 75% of the employee's gross remuneration;
(f) for drivers utilized or employed by a motor carrier with intrastate operating authority, meal and lodging expenses may be reimbursed by either of the methods provided in (2) (a) or (b) for each calendar day the driver is on travel status; or
(g) for drivers utilized or employed by a motor carrier with interstate operating authority, meal and lodging expenses may be reimbursed by the methods provided in (2) (a) or (b) , or by a flat rate not to exceed $30.00 for each calendar day the driver is on travel status.