{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.12","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.12","heading":"Donation from tax refund – Programs to recruit, train,","body":"and supervise volunteers as Court Appointed Special Advocates.\n\nA. Each state individual income tax return form for tax years\n\nwhich begin after December 31, 2003, and each state corporate tax\n\nreturn form for tax years beginning after December 31, 2003, shall\n\ncontain a provision to allow a donation from a tax refund for the\n\nbenefit of programs to recruit, train, and supervise volunteers as\n\nCourt Appointed Special Advocates, as follows:\n\nSupport of programs for volunteers to act as Court Appointed\n\nSpecial Advocates for abused or neglected children. Check if you\n\nwish to donate from your tax refund: ( ) $2, ( ) $5, or ( ) $____.\n\nB. 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 by the Oklahoma Tax Commission and placed to the\n\ncredit of the Income Tax Checkoff Revolving Fund for Court Appointed\n\nSpecial Advocates created in subsection C of this section.\n\nC. There is hereby created in the State Treasury a revolving\n\nfund for the Office of the Attorney General to be designated the\n\n“Income Tax Checkoff Revolving Fund for Court Appointed Special\n\nAdvocates”. The fund shall be a continuing fund, not subject to\n\nfiscal year limitations, and shall consist of all monies apportioned\n\nto the fund pursuant to the provisions of this section. All monies\n\naccruing to the credit of the fund are hereby appropriated and shall\n\nbe budgeted and expended by the Office of the Attorney General for\n\nthe purpose of providing grants to the Oklahoma CASA Association for\n\nthe purpose of providing support for Court Appointed Special\n\nAdvocates for abused and neglected children. Expenditures from the\n\nfund shall be made upon warrants issued by the State Treasurer\n\nagainst claims filed as prescribed by law with the Director of the\n\nOffice of State Finance for approval and payment.\n\nD. If a taxpayer makes a donation pursuant to subsection A of\n\nthis section in error, the 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 this title. Prior to the apportionment set forth in this\n\nsection, an amount equal to the total amount of refunds made\n\npursuant to this subsection during any one (1) year shall be\n\ndeducted from the total donations received pursuant to this section\n\nduring the following year and such amount deducted shall be paid to\n\nthe State Treasurer and placed to the credit of the Income Tax\n\nWithholding Refund Account.\n\nE. Pursuant to Section 2368.18 of this title, the income tax\n\ncheckoff contained in this section is hereby reauthorized effective\n\nJanuary 1, 2022.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"caa6473544a30be2b22f1123f2707e8cb34eccccd31ba0aa4fb3cae97d2fd0fb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.11","next":"us-ok/okla.-stat.-tit.-68-68-2368.13"},"notice":"GroundRules: Original legal text. Not legal advice."}