Ark. Code Ann. § 14-284-306: Acquisition and renovation of equipment

(a) The Arkansas Forestry Commission may provide through existing facilities, or such expanded facilities as may be required therefor, a program of acquisition of vehicles which are suitable for conversion to fire fighting equipment, and may repair, refinish, and equip the vehicles for use as fire fighting equipment, including the acquisition and furnishing of tanks, pumps, hoses, and other equipment necessary for fire fighting purposes, and, upon renovation thereof, may make them available to a rural fire protection district or other rural fire protection district or service which operates not for profit, and recover the cost of acquisition and repair or refurbishing of the vehicle, plus a nominal charge to cover departmental overhead for the services performed.

(b) All moneys acquired from the recovery of the cost of the fire fighting equipment by the Arkansas Forestry Commission shall be deposited as nonrevenue receipts in the Rural Fire Protection Revolving Fund in the State Treasury.