coast guard morale, welfare, recreation manual - DOT On-Line ...

6-J-6. Withholding of State and Local Income Taxes. MWR
employees are subject to State income tax, local income
tax, and the associated with-holdings requirements.
Taxes shall be withheld from wages of civilian and
military employees and remitted to the appropriate taxing
jurisdiction.
7. State Taxes Not Applicable. MWR functions and/or unit
morale funds are exempt from payment of the following
State and local taxes:
a. Unemployment insurance taxes and contributions;
b. real estate and personal property taxes:
C. sales, use and license taxes on property purchased
for consumption or resale, to the same extent as
other departments of the U. S. Government; and
d. gasoline taxes, same exemptions as other Departments
of the U. S. Government.
K. Disestablishment of Funds.
1. Policy and Procedures for Liquidation. Assets supporting
morale fund activities shall be used judiciously so that
these resources are available for future use at other
units in support of Coast Guard-wide MWR requirements.
Commanding officers shall ensure proper redistribution of
equipment. The following procedures are intended to
prevent the occurrence of claims and adjustments
subsequent to disestablishment of morale fund activities.
These procedures are applicable to commanding officers of
cutters, as well as cognizant authorities and persons in
charge of other units.
2. Actions Reauired.
a.
b.
C.
d.
e.
Dispose of all equipment as outlined in chapter 10.
Cancel all outstanding orders. Reroute outstanding
purchase orders that cannot be canceled to other units.
Survey (if applicable) all unsaleable resale
merchandise on hand and redistribute to other units,
as directed by the cognizant authority.
Contact all creditors to determine that liabilities
do not exist. If obligations cannot be liquidated
before disestablishment, creditors should be
instructed to forward claims to the district/MLC for
payment.
Ensure (if applicable) that all employees are paid
accrued annual leave, are paid up-to-date at their
current rate of pay, and that W-2 forms are completed
and submitted to each employee.
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