(a) There is established within the General Fund a separate account to be known as the forest fire-fighting equipment account, for the purpose of providing money for the purchase by the Commissioner of Energy and Environmental Protection of forest fire-fighting equipment, including, but not limited to, backpack pumps, rakes, brooms and shovels. The commissioner may sell such equipment to any fire company that may be called upon to fight forest fires. The amount paid by the fire company for such equipment shall be the approximate cost of the equipment to the commissioner. Any revenue received for the sale of equipment shall be credited to said account and may be used for additional purchases of equipment. Any administrative costs incurred in carrying out the provisions of this section shall be paid from the account.

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(b) The Commissioner of Energy and Environmental Protection shall adopt regulations in accordance with chapter 54 to implement the provisions of this section, including criteria for eligibility of fire companies and application procedures for the purchase of fire-fighting equipment.