§ 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 […]
§ 13-15-101. Title
This chapter shall be known and may be cited as the “Arkansas Delta Music Trail Act”.
§ 13-15-102. Definitions
As used in this chapter: (1) “Art project” means a work of visual art, including without limitation a sculpture, mural, photographic rendering, mosaic, and electronic art installation, that is: (A) Permanently installed in a space; (B) Visible from public roadways and walkways without the payment of a required fee; and (C) Installed within two (2) […]
§ 13-15-201. Creation — Membership
(a) There is created the Arkansas Delta Music Commission within the Division of Arkansas Heritage. (b) The commission shall be composed of nine (9) members: (1) The Director of the Division of Arkansas Heritage or his or her designee; (2) The Secretary of the Department of Parks, Heritage, and Tourism or his or her designee; […]
§ 13-15-202. Meetings
(a) (1) The Arkansas Delta Music Commission shall meet as often as necessary to perform its duties under this chapter. (2) The commission shall meet at least quarterly. (b) The Director of the Division of Arkansas Heritage shall call the first meeting of the commission. (c) (1) At the first meeting of the commission, the […]
§ 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 […]