{"data":{"id":"us-ok/okla.-stat.-tit.-2-2-18-408","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 2, § 2-18-408","heading":"Contributing to Eastern Redcedar Revolving Fund - State","body":"income tax return.\n\nA. Each individual taxpayer required to file a state income tax\n\nreturn who desires to contribute to the Eastern Redcedar Revolving\n\nFund, as created in Section 18-407 of this title, may designate the\n\ncontribution on the appropriate income tax form. The contribution\n\nmay not increase or decrease the income or liability of the taxpayer\n\nand may be made by reducing the income tax refund of a taxpayer by\n\nthe amount designated or by accepting additional payment from the\n\ntaxpayer by the amount designated, whichever is appropriate.\n\nB. 1. The Oklahoma Tax Commission shall include on each state\n\nindividual income tax return form for tax years beginning after\n\nDecember 31, 2010, an opportunity for the taxpayer to donate for the\n\nbenefit of the Eastern Redcedar Revolving Fund. The instructions\n\naccompanying the income tax form shall be provided to the Oklahoma\n\nTax Commission by the Oklahoma Department of Agriculture, Food, and\n\nForestry and shall contain a description of the purpose for which\n\nthe Eastern Redcedar Revolving Fund was established and information\n\non the use of monies from the income tax contribution.\n\n2. Taxpayers who are entitled to refunds shall have the refunds\n\nreduced by the amount designated by the taxpayer. The Oklahoma Tax\n\nCommission shall annually determine the total amount designated plus\n\nthe amount received in excess payments and shall report the total\n\namount to the Office of the State Treasurer. The State Treasurer\n\nshall credit the total amount to the Eastern Redcedar Revolving Fund\n\ncreated in Section 18-407 of this title at the earliest possible\n\ntime.\n\nC. The incremental cost of administration of contributions\n\nshall be paid out of the fund to the Oklahoma Tax Commission from\n\namounts received pursuant to this section before funds are expended\n\nfor the purposes of the fund.","path":["OK Code","Title 2"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os2.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"d330a607b74301b202ee8c99e8da82a3edbe7f5334f87d89c4f2e7452d621462","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-2-2-18-407","next":"us-ok/okla.-stat.-tit.-2-2-18-41"},"notice":"GroundRules: Original legal text. Not legal advice."}