(a) General rule.-- A governing body that establishes a tax credit under this chapter shall adopt, by ordinance or resolution, a process for rejecting a claim by an active volunteer who does not satisfy all of the criteria established under this chapter for each type of tax credit provided under this chapter. (b) Appeal.-- An active volunteer shall have the right to appeal a claim that has been rejected by a governing body. The governing body shall establish, by ordinance or resolution, the procedure by which a rejected claim can be appealed. SUBCHAPTER D MISCELLANEOUS PROVISIONS Sec. 79A31. Penalties for false reporting. 79A32. Intergovernmental cooperation. 79A33. Duties of State Fire Commissioner.
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