(1) Payments made to an employee to reimburse the employee for ordinary and necessary expenses incurred during the course and scope of employment are not wages if all of the following are met:

(a) the amount of each employee's reimbursement is entered separately in the employer's records;

(b) the employer has documentation that the employee incurred the expenses in conducting business for the employer;

(c) the reimbursement is not deducted from or based on a percentage of the employee's wage;

(d) the reimbursement does not replace the customary wage for the occupation; and

(e) the reimbursement may be based on any of the following that apply:

(i) actual expenses incurred by the employee supported by receipts;

(ii) a flat rate for meals and lodging, no greater than the amount allowed to employees of the state of Montana under 2-18-501 (1) (b) and (2) (b) , MCA for meals, and 2-18-501 (5) , MCA for lodging, unless, through documentation, the employer can substantiate a higher rate;

(iii) for drivers utilized or employed by a motor carrier with intrastate operating authority, meal and lodging expenses may be reimbursed by either of the methods provided in subsection (e) (i) or (ii) for each calendar day the driver is on travel status;

(iv) for drivers utilized or employed by a motor carrier with interstate operating authority, meal and lodging expenses may be reimbursed by the methods provided in subsection (e) (i) or (ii) , or by a flat rate not to exceed $30.00 for each calendar day the driver is on travel status; or

(v) for mileage, at a rate no greater than that allowed by the United States internal revenue service for that year, provided that the individual actually furnishes the vehicle.