Section 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.Amended by Laws 2015, Ch. 230, Sec. 1, eff. 10/1/2015.En. Sec. 9, Ch. 64, L. 2011.