(a) In computing or granting pensions, retirement pay, eligibility lists based on length of service, or any other right under a civil service or merit system in which length of service is the criterion, time spent by any employee, as defined in subsection (b) of this section, in the United States Armed Forces from September 16, 1940, until December 31, 1946, shall be counted as though the employee had remained continuously in the employment of the agency, department, or office.
(b) The provisions of this section shall apply to any employee of any agency, department, or office supported in whole or in part with tax funds by the State of Arkansas or any county or municipality thereof, whose personnel are regulated by civil service or merit system adopted pursuant to an act of the General Assembly, or the governing body of any county or municipality with the following restrictions:
(1) The employee must have been employed under the civil service or merit system at the time of his or her separation to enter the United States Armed Forces; and
(2) The employee must have entered the United States Armed Forces directly after leaving the employment of the agency, department, or office and must have returned thereto within ninety (90) days after separation from the United States Armed Forces.