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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Documentation Requirements
Transportation

A receipt or itinerary that has been altered by any person other than the transportation service provider is unacceptable. A receipt or itinerary to which additional information has been added is considered unaltered if the additional information does not conflict with the original information on the receipt or itinerary.

If neither the passenger receipt nor the itinerary is available, then the supporting documentation must include the canceled check or credit card slip used to pay for the transportation, the credit card billing on which the transportation charges appear or a copy of the receipt, check, slip or billing.

If the original or a copy of a canceled check, credit card slip or credit card billing is included in the supporting documentation, then documentation must also include:

  • the name of the employee,
  • the name of the transportation service provider,
  • the ticket number,
  • the class of transportation,
  • the travel dates,
  • the amount charged for the transportation, and
  • the origin and destination.

A “copy” of a receipt, canceled check, credit card slip or credit card billing includes a photocopy, an electronically stored version, a microfiche or a microfilm.

Include
Used as a term of enlargement and not of limitation or exclusive enumeration. The use of the term does not create a presumption that components not expressed are excluded. Texas Government Code Section 311.005(13)
Person
Includes an individual, corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association or any other legal entity. Texas Government Code Section 311.005(2)
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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