Ark. Code Ann. § 27-65-140: Tool allowance

(a) The State Highway Commission may pay from funds appropriated for maintenance and operation a tool allowance of five hundred forty dollars ($540) per annum for each mechanic, electrical, plumbing, and mechanical repairer, welder, body repairer, painter, and carpenter employed by the Arkansas Department of Transportation who works on highway equipment and facilities.

(b) The allowance authorized by subsection (a) of this section shall be equated to forty-five dollars ($45.00) per month for each month of employment for the eligible personnel of the department.