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B-217904 1 (1986-02-11)

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DECIION


k I      .1


THE COMIITROLLIR (INIERAL
OP THlU UNITED lrATE
WASHINGTON ,D.C. 1201540


- C /


DATE:


B-217904


MATTEIM OF:


February IlI


1986


John F. Manfredi and DeLewis A. Gudgel


DIGEBT:


Use
and


taxes, excise taxes,
related registration


license fees,
costs .mposed


        on boats and trailers brought into the
        state where the transferred employee's
        new duty station is located may be retin-
        bursed as part of the miscellaneous
        expenses allowance,   These itams are reim-
        bursablb because they are substantially
        the same as those expressly authorized for
        automobiles and are directly rela:ed to
        the relocation of the employee's resi-
        dence, They may be reimbursed regardless
        of the fact that the boats and trailers
        were not transported to the new duty
        station at Governmenh exoena3e,

     Mr. John F. Manfredi and Mr. LLewis A. Gudgel,
employees of the Bureau of Reclamation, paid taxes and
related fees on boats and trailers they brought into the
State of Washington when they were transferred from loca.-
tions outside the State to Yakima, Washington. The amounts
they were assessed as use taxes, at well as initially
assessed exc ise ?axes, license fees,. and related
reaistration costs for the boats and trailers may be
reimbursed as part of the miscellanecus expenses
illowance. 1/

     Mr. Manfredi was transferred from Klamath Falls,
Oregon, #to Yakima, Washington, in November 1984. He trans-
poted two boats and two boat trailers to his new duty sta-
tion. Upon registering the boats and boat', trailers in the
State of Washington he was assessed use taxes of $787.80 as
well as registration and licensing related fees totaling
$58.90.  In addition, he paid $10.35 for boat numbers.


     Mr.
Yakima,


Gudgel was
Washington,


transferred
in December


from Ashton, Idaho, to
1984. lie brought his


Florence K. Entwistle,
requested this advance


Authorized
decision.


Certifying Off icer,


FILPS


1/

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