{"data":{"id":"us-ok/okla.-stat.-tit.-29-29-3-310","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 29, § 29-3-310","heading":"Wildlife Diversity Program - Wildlife Diversity Fund","body":"A. The Oklahoma Tax Commission shall include on each state\n\nindividual income tax return form for tax years beginning after\n\nDecember 31, 2001, and each state corporate tax return form for tax\n\nyears beginning after December 31, 2001, an opportunity for the\n\ntaxpayer to donate from a tax refund for the benefit of the Oklahoma\n\nWildlife Diversity Program.\n\nB. For purposes of this section, \"nongame wildlife\" means any\n\nspecies of wildlife not legally classified as a game species or\n\nfurbearer by statute or by rule adopted pursuant to statute.\n\nC. Except as otherwise provided for in this section, all monies\n\ngenerated pursuant to subsection A of this section shall be paid to\n\nthe State Treasurer and placed to the credit of the Wildlife\n\nDiversity Fund.\n\nD. There is hereby created in the State Treasury a revolving\n\nfund for the Oklahoma Wildlife Conservation Commission to be\n\ndesignated the \"Wildlife Diversity Fund\". The fund shall be a\n\ncontinuing fund, not subject to fiscal year limitations, and shall\n\nconsist of all monies received under the provisions of subsection C\n\nof this section by the Oklahoma Wildlife Conservation Commission.\n\nThe Oklahoma Wildlife Conservation Commission is hereby authorized\n\nto invest all or part of the monies of said fund in any investment\n\npermitted by a written investment policy adopted by the Wildlife\n\nConservation Commission; provided, all investments shall be made in\n\naccordance with the Oklahoma Uniform Prudent Investor Act. Any\n\ninterest or dividends accruing from such investments shall be\n\ndeposited in the Wildlife Diversity Fund. All monies accruing to\n\nthe credit of said fund are hereby appropriated and may be budgeted\n\nand expended by the Oklahoma Wildlife Conservation Commission for\n\nthe purpose of preserving, protecting, perpetuating and enhancing\n\nnongame wildlife in this state. Any monies withdrawn from said fund\n\nby the Oklahoma Wildlife Conservation Commission for investment\n\npursuant to this section shall be deemed to be for the purpose of\n\npreserving, protecting, perpetuating and enhancing nongame wildlife\n\nin this state. Expenditures from said fund shall be made upon\n\nwarrants issued by the State Treasurer against claims filed as\n\nprescribed by law with the Director of the Office of Management and\n\nEnterprise Services for approval and payment.\n\nE. If a taxpayer makes a donation pursuant to subsection A of\n\nthis section in error, such taxpayer may file a claim for refund at\n\nany time within three (3) years from the due date of the tax return.\n\nSuch claims shall be filed pursuant to the provisions of Section\n\n2373 of Title 68 of the Oklahoma Statutes and, if allowed, shall be\n\npaid pursuant to the provisions of said section. Prior to the\n\napportionment set forth in subsection C of this section, an amount\n\nequal to the total amount of refunds made pursuant to this\n\nsubsection during any one (1) year shall be deducted from the total\n\ndonations received pursuant to this section during the following\n\nyear and such amount deducted shall be paid to the State Treasurer\n\nand placed to the credit of the Income Tax Withholding Refund\n\nAccount.\n\nF. Pursuant to Section 2368.18 of Title 68 of the Oklahoma\n\nStatutes, the income tax checkoff contained in this section is\n\nhereby reauthorized effective January 1, 2022.","path":["OK Code","Title 29"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os29.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"bd7ca4db15d256784b922e1fec1f5de8d95450004a3e93a11ca9b73b02bff787","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-29-29-3-309","next":"us-ok/okla.-stat.-tit.-29-29-3-311"},"notice":"GroundRules: Original legal text. Not legal advice."}