Colorado Revised Statutes Title 31. Government Municipal § 31-30-1202. Definitions

(1) “Bona fide volunteer” means a person who renders qualified services for an emergency service provider if the only compensation received by the person for performing the qualified services is in the form of:

(2) “Emergency service provider” means a local government or an authority formed by two or more local governments that provides any of the following services:

(3) “Qualified services” means fire fighting and prevention services, emergency medical services, and ambulance services.

(4) “Volunteer service award” means a benefit based on length of service that a volunteer may legally accrue pursuant to current rulings of the internal revenue service and that, while invested under a volunteer service award plan adopted pursuant to this part 12, is exempt from federal income taxes on both the emergency service provider's contribution and all interest, dividends, and capital gains until the ultimate distribution to the volunteer.