(a) There is created the “Small Municipality Law Enforcement Vehicle Grant Program”, to be administered by the Division of Arkansas State Police with funding from the General Improvement Fund or its successor fund or fund accounts, including the Development and Enhancement Fund.
(b)
(1) The program may provide grants to cities of the second class as determined under § 14-37-103 or incorporated towns as determined under § 14-37-103 for the purpose of purchasing used vehicles from the Marketing and Redistribution Section within the Office of State Procurement.
(2) Vehicles purchased under subdivision (b)(1) of this section shall be used by law enforcement agencies of the city of the second class or incorporated town receiving the grant.
(c)
(1) The division shall promulgate rules necessary for the implementation of the program.
(2) The rules shall include:
(A) The procedure for making an application for a grant;
(B) The selection criteria for a grant;
(C) The limitations on use of grant money; and
(D) A procedure to provide for accountability of grant recipients.
(d) A city of the second class or incorporated town shall not be required to provide matching funds to receive a grant under this section.
(e) If the Division of Arkansas State Police awards a grant to a city of the second class or incorporated town under this section, the division shall pay the grant funds for the purchase of a used vehicle directly to the Marketing and Redistribution Section within the Office of State Procurement.
(f) Funds from a grant received under this section shall not be used to pay sales tax for a used vehicle purchased from the Marketing and Redistribution Section within the Office of State Procurement.
(g) The awarding of grants under this section is contingent on the appropriation and availability of funding for the program.