41 CFR 301-52.23 - Is the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had I not paid the bill, considered income?

§ 301-52.23 Is the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had I not paid the bill, considered income?
Yes, your agency will report this payment as additional wages on Form W-2.
[FTR Amdt. 90, 65 FR 3056, Jan. 19, 2000]

Title 41 published on 2013-07-01

no entries appear in the Federal Register after this date.

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United States Code
U.S. Code: Title 5 - GOVERNMENT ORGANIZATION AND EMPLOYEES
U.S. Code: Title 40 - PUBLIC BUILDINGS, PROPERTY, AND WORKS