[Code of Federal Regulations]
[Title 41, Volume 4]
[Revised as of July 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR301-11.27]

[Page 42]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
           CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES
 
PART 301-11--PER DIEM EXPENSES--Table of Contents
 
                        Subpart A--General Rules
 
Sec. 301-11.27  Are taxes included in the lodging portion of the Government per diem rate?

    No. Lodging taxes paid by you are reimbursable as a miscellaneous 
travel expense limited to the taxes on reimbursable lodging costs. For 
example, if your agency authorizes you a maximum lodging rate of $50 per 
night, and you elect to stay at a hotel that costs $100 per night, you 
can only claim the amount of taxes on $50, which is the maximum 
authorized lodging amount.

[FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]