4.1. ERMUSR 05-12-2009 - Laserfiche WebLink

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Page 5 of 7 (J) Flatbed trucks. (K) Forklifts. (L) Passenger buses used as such with a capacity of at least 20 passengers. (M) Qualified moving vans (as defined in paragraph (k)(4) of this s cion) . (N) Qualified specialized utility repair trucks (as defined in paragraph (k)(5) of this section). (O) Refrigerated trucks. (P) School buses (as defined in section 4221(d)(7)(c)). yy,~ (Q) Tractors and other special purpose farm vehicles. fdi(R) Unmarked vehicles used by law enforcement officers (as defined in paragraph (k)(6) of this section) if the use is officially ~--~ authorized. (S) Such other vehicles as the Commissioner may designate. (3) Clearly marked police, fire, or public safety officer vehicles. A police, fire, or public safety officer vehicle is a vehicle, owned or leased by a governmental unit, or any agency or instrumentality thereof, that is required to be used for commuting by a police officer, fire fighter, or public safety officer (as defined in section 402(1)(4)(C) of this chapter) who, when not on a regular shift, is on call at all times, provided that any personal use (other than commuting) of the vehicle outside the limit of the police officer's arrest powers or the fire fighter's or public safety officer's obligation to respond to an emergency is prohibited by such governmental unit. A police, fire, or public safety officer vehicle is clear y marked if, through painted insignia or words, it is readily apparent that the vehicle is a police, fire, or public safety officer vehicle. A marking on a license plate is not a clear marking for purposes of this paragraph (k). (4) Qualified moving van. The term qualified moving van means any Y ^_k or van used by a professional moving company in the trade or f mess of moving household or business goods if-- (i) No personal use of the van is allowed other than for travel to and from a move site (or for de minimis personal use, such as a stop for lunch on the way between two move sites); (ii) Personal use for travel to and from a move site is an irregular practice (that is, not more than five times a month on average); and (iii) Personal use is limited to situations in which it is more convenient to the employer, because of the location of the employee's residence in relation to the location of the move site, for the van not to be returned to the employer's business location. (5) Qualified specialized utility repair truck. The term qualified specialized utility repair truck means any truck (not including a van or pickup truck) specifically designed and used to carry heavy tools, testing equipment, or parts if-- (i) The shelves, racks, or other permanent interior construction which has been installed to carry and store such heavy items is such that it is unlikely that the truck will be used more than a de minimis amount for personal purposes; and (ii) The employer requires the employee to drive the truck home in order to be able to respond in emergency situations for purposes of restoring or maintaining electricity, gas, telephone, water, sewer, or steam utility services. (6) Unmarked law enforcement vehicles--(i) In general. The substantiation requirements of section 274 (d) and this section do not apply to officially authorized uses of an unmarked vehicle by a "law e--Forcement officer." . To qualify for this exception, any personal use ~ .: be authorized by the Federal, State, county, or local governmental agency or department that owns or leases the vehicle and employs the officer,~,~_d must be incident to law-enforcement functions, such as being able to report directly from home to a stakeout or surveillance _-.. http://frwebgate3.access.gpo.gov/cgi-bin/waisgate.cgi?WAI SdocID=09682228956+4+0+0&WAISacti... 6/10/2008