(1) As used in this section, “motor vehicle” means a motor vehicle which is defined in section 213(1) and is owned by any of the following:

  (a) The state transportation department.

  (b) The department of natural resources.

  (2) A motor vehicle and the person to whom a motor vehicle is assigned is subject to the following restrictions:

  (a) An unclassified employee who is a director of a principal department or of a state agency, as determined by the director of the department of management and budget, may be assigned a motor vehicle. A person who is assigned a motor vehicle pursuant to this subdivision may utilize the motor vehicle between the person’s residence and official work station.

  (b) A state employee who may not be assigned a motor vehicle pursuant to subdivision (a) may be assigned a motor vehicle which may be utilized between the person’s residence and official work station only if both of the following conditions are satisfied:

  (i) Adequate or safe work station parking is nonexistent; technical equipment on or in the motor vehicle requires a secure parking area which is not available at the person’s work station; or it is in the best interest of the state to occasionally begin or end the assignment of the motor vehicle at the employee’s residence.

  (ii) The residence-to-official work station utilization is approved by the director of the employee’s principal department or the authorized representative of the director of the employee’s principal department.

  (c) Except as provided in subdivisions (a) and (b), a person may utilize a motor vehicle for nonduty use only when the employee is on assignment away from the person’s work station where other transportation is not available.

  (d) The value of all mileage driven in a motor vehicle shall be recorded in accordance with regulations issued by the internal revenue service and directives issued by the department.

  (e) A motor vehicle shall not be used for personal use.