(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 […]
(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 […]
(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 […]
(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 […]
