19-17-110 . Allowable payments to volunteer firefighters. (1) Allowable payments to volunteer firefighters include: (a) payments of money reimbursed for documented expenses; and (b) an allowance, including a stipend or per diem, that may not exceed $3,000 in a calendar year. (2) Compensation, as defined in 19-17-102 , is not an allowable payment. (3) Records of all payments and allowances must be maintained pursuant to 19-17-111 .
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