[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: 41CFR301-52.23]

[Page 61]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
           CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES
 
PART 301-52--CLAIMING REIMBURSEMENT--Table of Contents
 
Sec. 301-52.23  Is the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had I not paid the 
          bill, considered income?

    Yes, your agency will report this payment as additional wages on 
Form W-2.

[FTR Amdt. 90, 65 FR 3056, Jan. 19, 2000]