Okla. Stat. tit. 68, § 68-2368.17: Revenue and taxation – Y.M.C.A. Youth and Government

program.

A. Each state individual income tax return form for tax year

2021 and subsequent tax years, and each state corporate tax return

form for tax year 2021 and subsequent tax years, shall contain a

provision to allow a donation from a tax refund for the benefit of

the Oklahoma chapter of the Y.M.C.A. Youth and Government program.

Pursuant to Section 2368.18 of this title, all income tax checkoffs

provided for in state statute shall expire four (4) years after

enactment, unless reauthorized by the Legislature.

B. 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 by the Oklahoma Tax Commission and placed to the

credit of the Oklahoma Youth and Government Revolving 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 Youth and Government Revolving

Fund” administered by the State Department of Education. The fund

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

and shall consist of all the monies received by the State Department

of Education pursuant to the provisions of subsection A of this

section. All monies accruing to the credit of the fund are

appropriated and may be budgeted and expended by the State

Department of Education at the beginning of each fiscal year for the

purpose of providing grants to the Oklahoma chapter of the Y.M.C.A.

Youth and Government program for purposes of educating young people

regarding government and the legislative process. Expenditures from

the 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.

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

this section in error, such taxpayer may file a claim for a 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 this title. Prior to the apportionment set forth in

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.