see this about PUCC. at most only the peronal use of company car should be taxable compensation. when I handled delerships under the laws in effect at tht time, employees subject to the fringe benfit rule were asked to supply in writing the personal use mileage for the year, that would be taxed and addd to w-2 wages, Buisnes use would not be included. Those that didn't got burned becuase the value of all mileage was added to w-2.
https://www.patriotsoftware.com/blog/payroll/personal-use-company-vehicle-car-tax-pucc/#:~:text=Driv...
