{"data":{"id":"us-ok/okla.-stat.-tit.-63-63-2220.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 63, § 63-2220.4","heading":"Income tax return contributions","body":"A. Each individual taxpayer required to file a state income tax\n\nreturn who desires to contribute to the Oklahoma Organ Donor\n\nEducation and Awareness Program Fund, as created in Section 2220.3\n\nof this title, may designate the contribution on the appropriate\n\nincome tax form. The contribution may not increase or decrease the\n\nincome or liability of the taxpayer and may be made by reducing the\n\nincome tax refund of a taxpayer by the amount designated or by\n\naccepting additional payment from the taxpayer by the amount\n\ndesignated, 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, 2001, an opportunity for the taxpayer to donate for the\n\nbenefit of the Oklahoma Organ Donor Education and Awareness Program\n\nFund. The instructions accompanying the income tax form shall be\n\nprovided to the Oklahoma Tax Commission by the State Department of\n\nHealth and shall contain a description of the purpose for which the\n\nOklahoma Organ Donor Education and Awareness Program Revolving Fund\n\nwas established and information on the use of monies from the income\n\ntax 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 Oklahoma Organ Donor Education\n\nand Awareness Program Fund created in Section 2220.3 of this title\n\nat the earliest possible time.\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 63"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os63.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"60a2f1220b1fedb27496e7acd7a81ac9b7ccddcb70bd0bb2771930ab02b0d8b3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-63-63-2220.3","next":"us-ok/okla.-stat.-tit.-63-63-2220.5"},"notice":"GroundRules: Original legal text. Not legal advice."}