Okla. Stat. tit. 68, § 68-2368.13: Oklahoma Pet Overpopulation Fund – Donation from tax

refund.

A. The Oklahoma Tax Commission shall include on each state

individual tax return form for tax years beginning after December

31, 2003, and each state corporate tax return form for tax years

beginning after December 31, 2003, an opportunity for the taxpayer

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

Overpopulation Fund created in subsection C of this section.

B. The monies generated from donations made pursuant to

subsection A of this section shall be collected by the Tax

Commission and placed to the credit of the Oklahoma Pet

Overpopulation Fund created in subsection C of this section.

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

fund to be designated the "Oklahoma Pet Overpopulation Fund". The

fund shall be a continuing fund, not subject to fiscal year

limitations, and shall consist of all monies transferred to the fund

pursuant to subsection A of this section, all monies transferred to

the fund through the purchase of Animal Friendly special license

plates, and any monies received in the form of gifts, grants,

reimbursements, or donations specifically designated for the fund.

D. All monies accruing to the credit of the Oklahoma Pet

Overpopulation Fund are hereby appropriated and may be budgeted and

expended by the Oklahoma Department of Agriculture, Food, and

Forestry through the State Veterinarian for the purpose of

implementing and maintaining pet sterilization efforts in the State

of Oklahoma.

E. Expenditures from the Oklahoma Pet Overpopulation 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.

F. Pursuant to Section 2368.18 of this title, the income tax

checkoff contained in this section is hereby reauthorized effective

January 1, 2019.