Folks enjoy a part of the Rim Trail at Mount Nebo State Park in Dardanelle, Ark. Hikers can enjoy beautiful views of the valley and visit some of the historic spots along the way.

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DARDANELLE, Ark. — Even after spending $60 or more for a tank of gas, there are plenty of places to spend a federal tax rebate in Arkansas and still have money left over.

"If you came to Hot Springs, you probably couldn't spend $1,800," said Aundrea Crary, marketing manager of the Magic Springs & Crystal Falls theme park. And even if your tax rebate is smaller, you could easily get a cabin for half a week at Mount Nebo State Park or stay in Eureka Springs, which is nicknamed the "Victorian Mountain Village" for its late-19th- and early-20th-century architecture.

"We think we have a world of diverse attractions that can satisfy almost everyone's desires," said Joe David Rice, Arkansas' tourism director. "They're affordable, and with the high gas prices, it might be able to benefit us."

Arkansas has an amusement park, the Ozark and Ouachita mountains, a national river, outdoor activities, the Clinton Presidential Library and hiking trails. It doesn't have casinos, but maybe "we can position ourselves as an alternative," Rice said.

As part of an economic-incentive program, the IRS this spring is issuing rebates to most taxpayers — up to $1,800. For the rebate-spending season, Arkansas has targeted some advertising to big cities in nearby states: Dallas and Houston, Kansas City and St. Louis, plus Nashville, New Orleans and even Chicago.

"Arkansas offers something to people looking for a respite from the urban life: waterfalls, lakes, mountains. They can reconnect," Rice said.

At the state park that covers the top of Mount Nebo, it's possible to save precious drops of fuel by parking the car and walking everywhere — or renting a bicycle at the park's headquarters.

Cabins start at $89 a night, and each has easy access to trails that ring the mountain just below the summit. Campsites with water and electricity cost $17 per night.

"The Rim Trail will give the hiker a beautiful view of the valley and visit some of the historic spots where the Civilian Conservation Corps had its barracks" when building the park in the 1930s, park Superintendent Mike Hall said. "Wherever you are, you can tell you're on a mountain — except when the fog rolls in."

Mount Nebo, which turns 75 on July 12, is Arkansas' second-oldest state park and is accessible only via a series of switchback curves along Arkansas 155 just west of Dardanelle. (Trailers over 24 feet are not permitted on the roadway because of the twists and turns.) Petit Jean State Park, 30 miles east, is a couple months older.