(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.