§ 13-15-203. Powers and duties
(a) The Arkansas Delta Music Commission shall: (1) Develop, implement, and administer a tourism program based on art projects that focus on highlighting music stories and related dynamics on the designated music highways; (2) Develop guidelines for the types of art projects that will be eligible for the tax incentives provided in this chapter and […]
§ 13-15-204. Biennial report
(a) The Arkansas Delta Music Commission shall submit a report by December 31 of each even-numbered year to the: (1) Governor; (2) Chair of the Senate Committee on Revenue and Taxation; (3) Chair of the House Committee on Revenue and Taxation; (4) Chair of the Senate Committee on Agriculture, Forestry, and Economic Development; and (5) […]
§ 13-15-301. Creation
(a) The Arkansas Delta Music Commission shall establish and administer the Arkansas Delta Music Trail Program to: (1) Create a tourism program based on art projects that focus on highlighting music stories and related dynamics on the designated music highways; (2) Provide tax incentives to eligible persons for the creation and installation of an art […]
§ 13-15-302. Income tax credit for approved art project
(a) There is allowed an income tax credit against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., in an amount equal to the lesser of one hundred percent (100%) of the total qualified expenses stated in a certificate of completion issued by the Arkansas Delta Music Commission under […]
§ 13-15-303. Application for approval of qualified expenses — Certificate of completion
(a) A person may apply to the Arkansas Delta Music Commission for approval of qualified expenses for the purpose of claiming the income tax credit allowed under § 13-15-302. (b) An application for approval of qualified expenses shall: (1) Be for an art project that will: (A) Stimulate regional tourism; (B) Enhance local community development […]
§ 13-15-304. Highway signage
(a) The Arkansas Department of Transportation shall erect appropriate signs along each of the designated music highways, including without limitation a sign at or near each of the art projects that has been issued a certificate of completion under § 13-15-303. (b) If the Arkansas Department of Transportation does not have the funds available to […]
§ 13-14-101. Short title
This chapter shall be known and may be cited as the “Heritage Trails System Act”.
§ 13-14-102. Legislative intent
The purpose of this chapter is to: (1) Provide for the increasing outdoor recreational needs of the State of Arkansas; (2) Promote the preservation of, public access to, travel within, and enjoyment and appreciation of the open-air, outdoor areas, and historic resources of the state; and (3) Recognize the valuable contributions that volunteers and private, […]
§ 13-14-103. Arkansas heritage trails
(a) A heritage trail shall: (1) (A) Be a trail or route established by historic use and shall be historically significant as a result of that historic use. (B) A route shall not be required to exist as a discernible trail to qualify as a heritage trail, but its location shall be sufficiently known to […]
§ 13-14-104. Designation of heritage trails
(a) The General Assembly shall identify the trails or categories of trails that are part of the Arkansas heritage trails system. (b) The following are designated as heritage trails: (1) Butterfield Stage Route, a bifurcated route from the Missouri state line near Pea Ridge, Arkansas, to the Oklahoma state line near Fort Smith and from […]