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14-42-121. Allowance for meal tips.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-42-121. Allowance for meal tips.
(a) If authorized by the governing body of the municipality, reimbursements to municipal employees for the purchase of meals and meal tips shall be:
(1) Based on the actual expense incurred; or
(2)(A) Made on a per diem basis.
(B) A per diem reimbursement under subdivision (a)(2)(A) of this section shall be made under an accountable plan as defined by Internal Revenue Service regulations as in existence on January 1, 2017.
(b) Reimbursement for meal tips under subsection (a) of this section shall not exceed fifteen percent (15%) of the purchase amount of the meal.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-42-121
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-42-121
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 872253176bcaad4f55b7ed2755e3807e0bea45341348dd0067bb4bc71f21d4a2
Source location: content.xml paragraph 9983
Stored source content
14-42-121. Allowance for meal tips.
(a) If authorized by the governing body of the municipality, reimbursements to municipal employees for the purchase of meals and meal tips shall be:
(1) Based on the actual expense incurred; or
(2)(A) Made on a per diem basis.
(B) A per diem reimbursement under subdivision (a)(2)(A) of this section shall be made under an accountable plan as defined by Internal Revenue Service regulations as in existence on January 1, 2017.
(b) Reimbursement for meal tips under subsection (a) of this section shall not exceed fifteen percent (15%) of the purchase amount of the meal.
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