Okla. Stat. tit. 29, § 29-3-310: Wildlife Diversity Program - Wildlife Diversity Fund

A. The Oklahoma Tax Commission shall include on each state

individual income tax return form for tax years beginning after

December 31, 2001, and each state corporate tax return form for tax

years beginning after December 31, 2001, an opportunity for the

taxpayer to donate from a tax refund for the benefit of the Oklahoma

Wildlife Diversity Program.

B. For purposes of this section, "nongame wildlife" means any

species of wildlife not legally classified as a game species or

furbearer by statute or by rule adopted pursuant to statute.

C. Except as otherwise provided for in this section, all monies

generated pursuant to subsection A of this section shall be paid to

the State Treasurer and placed to the credit of the Wildlife

Diversity Fund.

D. There is hereby created in the State Treasury a revolving

fund for the Oklahoma Wildlife Conservation Commission to be

designated the "Wildlife Diversity Fund". The fund shall be a

continuing fund, not subject to fiscal year limitations, and shall

consist of all monies received under the provisions of subsection C

of this section by the Oklahoma Wildlife Conservation Commission.

The Oklahoma Wildlife Conservation Commission is hereby authorized

to invest all or part of the monies of said fund in any investment

permitted by a written investment policy adopted by the Wildlife

Conservation Commission; provided, all investments shall be made in

accordance with the Oklahoma Uniform Prudent Investor Act. Any

interest or dividends accruing from such investments shall be

deposited in the Wildlife Diversity Fund. All monies accruing to

the credit of said fund are hereby appropriated and may be budgeted

and expended by the Oklahoma Wildlife Conservation Commission for

the purpose of preserving, protecting, perpetuating and enhancing

nongame wildlife in this state. Any monies withdrawn from said fund

by the Oklahoma Wildlife Conservation Commission for investment

pursuant to this section shall be deemed to be for the purpose of

preserving, protecting, perpetuating and enhancing nongame wildlife

in this state. Expenditures from said fund shall be made upon

warrants issued by the State Treasurer against claims filed as

prescribed by law with the Director of the Office of Management and

Enterprise Services for approval and payment.

E. If a taxpayer makes a donation pursuant to subsection A of

this section in error, such taxpayer may file a claim for refund at

any time within three (3) years from the due date of the tax return.

Such claims shall be filed pursuant to the provisions of Section

2373 of Title 68 of the Oklahoma Statutes and, if allowed, shall be

paid pursuant to the provisions of said section. Prior to the

apportionment set forth in subsection C of this section, an amount

equal to the total amount of refunds made pursuant to this

subsection during any one (1) year shall be deducted from the total

donations received pursuant to this section during the following

year and such amount deducted shall be paid to the State Treasurer

and placed to the credit of the Income Tax Withholding Refund

Account.

F. Pursuant to Section 2368.18 of Title 68 of the Oklahoma

Statutes, the income tax checkoff contained in this section is

hereby reauthorized effective January 1, 2022.