Okla. Stat. tit. 68, § 68-2368.21: Individual income and corporate tax return – Multiple

Sclerosis Society.

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

which begin after December 31, 2009, and each state corporate tax

return form for tax years beginning after December 31, 2009, shall

contain a provision to allow a donation from a tax refund for the

benefit of the Multiple Sclerosis Society.

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 Multiple Sclerosis Society 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 "Multiple Sclerosis Society Revolving

Fund" and administered by the State Department of Health. 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 Health 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 Health at the beginning of each fiscal year for the

purpose of providing grants to the Multiple Sclerosis Society for

purposes of mobilizing people and resources to drive research for a

cure and to address the challenges of everyone affected by multiple

sclerosis. 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 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.