Purpose of fund; legislative intent. Article 4 Financing the Fund Article 2 47-7-60. Administration and Management of the Assets of the Fund 47-7-61. 47-7-20. 47-7-21. 47-7-22. 47-7-23. 47-7-24. 47-7-25. 47-7-26. 47-7-27. Membership of the board; manner of election; compensation and expenses. Creation of the office of executive director of the board; appointment of the executive director; compensation; bond. Legal adviser to the board. Powers and duties of the board generally. Power of the board to accept and use any gift, grant, or bequest. Annual audit of the fund. Power of board to determine eligibility for membership or retirement of any volunteer firefighter unable to attend the prescribed number of drills, meetings, and fires. Power of board to grant retirement benefit increases. Service Creditable Toward Retirement 47-7-80. 47-7-81. 47-7-82. 47-7-83. 47-7-84. Membership in the Fund 47-7-41. 47-7-42. Eligibility to apply for membership; transfer of Georgia Class Nine Fire Department Pension Fund. Effect of withdrawal of contributions or termination of employment; eligibility for reinstatement; credit for time spent on leave of absence and resumption of payments to fund upon return to service. Application for membership by firemen and volunteer firemen Dues required of members; effect of failure to pay dues in timely manner. Tax on premiums charged by fire insurance companies for certain classes of coverage; exclusions; penalty for failure to report and pay such tax. Article 5 Article 3 47-7-40. previously not members [Repealed]. Employees of the fund. 47-7-85. 47-7-86. 47-7-87. 47-7-88. 417 Transfer of service credits from one fire department to another. Effect of failure of volunteer fire department to hold required drills; effect of volunteer firefighter’s failure to meet attendance requirements. Fire department employees other than firefighters or volunteer firefighters. Service credit of member who is also member of Peace Officers’ Annuity and Benefit Fund. Credit for prior eligible service by persons who are members as of September 1, 1992, or who applied for membership on or before that date. Credit for prior eligible service by persons who are members as of July 1, 1998, or become members after that date. Creditable service for other pension fund participation for members of Georgia Class Nine Fire Department Pension Fund [Repealed]. ‘‘Prior eligible service’’ defined; requirements. Impact of active duty military T.47, C.7 Sec. 47-7-89. Sec.