Arkansas StatutesSubchapter 23 - Arkansas Public Roads Improvements Credit Act§ 15-4-2301 - Title.§ 15-4-2302 - Legislative intent.§ 15-4-2303 - Definitions.§ 15-4-2304 - Approval of projects.§ 15-4-2305 - Public Roads Incentive Fund.§ 15-4-2306 - Tax credit.§ 15-4-2307 - Powers and duties of the Arkansas Economic Development Commission.