Employees who commute using a state car are required to pay taxes on that benefit – yet many officials, including seven state senators, fail to do so, The Post found.

The senators, including Majority Leader Malcolm Smith (D-Queens), did not report any personal use to the state Comptroller’s Office last year.

The comptroller issues W-2 forms to workers so they can declare the benefit when they file their taxes.

Smith’s office blamed the lapse on former Majority Leader Joseph Bruno, a Republican who stepped down in June and eliminated any tracking or reporting of vehicle use about 15 years ago.

Smith’s spokesman, Austin Shafran, said his office did not know about the change until The Post called.

“This is a policy that we’re going to absolutely look to change as soon as possible and make sure that all our members act in accordance with it,” he said.

All state Assembly members with cars reported personal use to the comptroller except Manhattan Democrat Herman “Denny” Farrell.

Farrell’s office said the lawmaker never drives his state car for personal use, preferring to tool around in his own convertibles.

Almost 1,000 state workers reported some personal use of a car from Nov. 1, 2007, to Oct. 31, 2008, according to a database obtained by The Post from the comptroller’s office.

Personal car use can be calculated in one of three ways – by adding up miles driven; by using a flat rate of $3 per round trip per day if the worker earns less than $139,600; or based on the car’s fair market value.

Employees who get chauffeurs must calculate that benefit, too. Workers can pay the state for the value of their personal auto use if they do not want to be taxed on it.

Also not reporting were John Gibb, the director of the state Emergency Management Office, and 16 other emergency-management workers who take their state cars home.

Office spokesman Dennis Michalski said that since Gibb and the others were on call 24/7 to respond to emergencies, the agency ruled their commutes not to be personal use.

Source: NY Post