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The cash value of remuneration other than cash will be determined as follows:
(1) the cash value of a commodity, product, or other payment in kind is the value agreed upon by the individual and his employer; if the value has not been agreed to, the cash value is the fair market value of the commodity, product, or other payment in kind;
(2) the cash value of board and lodging will be the amount specified in a union contract or agreement or, if there is not a union agreement, by a written or oral contract of employment; if a value is not specified in a contract or agreement, board and lodging is considered to have the following value:
full board and lodging per week ..............................$ 97.00 meals per week .................................................49.00 meals per day ...................................................7.00 individual meals ................................................2.50 lodging per week ...............................................47.00 lodging per day .................................................7.00 monthly home or apartment rental ..............................597.00
History: Eff. 11/7/80, Register 76; am 4/28/95, Register 134
Authority: AS 23.20.045
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Last modified 7/05/2006