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What Are the Requirements for Mileage Reimbursement in Colorado?

Colorado statute CRS 24-9-104 provides mileage reimbursement for state employees while engaged in state business travel in a privately-owned vehicle. The actual amount of reimbursement allowed is calculated based on the Internal Revenue Service (IRS) published rates for each calendar year. The reimbursement rate used in reimbursement calculations is based on the type of vehicle driven and actual miles traveled.

Two-Wheel Drive Vehicles
- Colorado law requires that the vehicle driven be the most efficient vehicle available, so state employees must opt to drive two-wheel drive vehicles in most circumstances. Two-wheel drive vehicles are reimbursed at 90% of the IRS rate per mile driven.
Four-Wheel Drive Vehicles
- Pre-authorization may be required for state employees who need to drive a four-wheel drive vehicle due to road conditions, terrain, or adverse weather. Four-wheel drive vehicles are reimbursed at 95 percent of the IRS rate per mile driven.
Privately Owned Aircraft
- State employees may be reimbursed for miles flown in a privately owned aircraft if flying is the most cost effective way to travel. The reimbursement rate is set by Colorado law and is not affected by the IRS rate.