{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.13","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.13","heading":"Oklahoma Pet Overpopulation Fund – Donation from tax","body":"refund.\n\nA. The Oklahoma Tax Commission shall include on each state\n\nindividual tax return form for tax years beginning after December\n\n31, 2003, and each state corporate tax return form for tax years\n\nbeginning after December 31, 2003, an opportunity for the taxpayer\n\nto donate from a tax refund for the benefit of the Oklahoma Pet\n\nOverpopulation Fund created in subsection C of this section.\n\nB. The monies generated from donations made pursuant to\n\nsubsection A of this section shall be collected by the Tax\n\nCommission and placed to the credit of the Oklahoma Pet\n\nOverpopulation Fund created in subsection C of this section.\n\nC. There is hereby created in the State Treasury a revolving\n\nfund to be designated the \"Oklahoma Pet Overpopulation Fund\". The\n\nfund shall be a continuing fund, not subject to fiscal year\n\nlimitations, and shall consist of all monies transferred to the fund\n\npursuant to subsection A of this section, all monies transferred to\n\nthe fund through the purchase of Animal Friendly special license\n\nplates, and any monies received in the form of gifts, grants,\n\nreimbursements, or donations specifically designated for the fund.\n\nD. All monies accruing to the credit of the Oklahoma Pet\n\nOverpopulation Fund are hereby appropriated and may be budgeted and\n\nexpended by the Oklahoma Department of Agriculture, Food, and\n\nForestry through the State Veterinarian for the purpose of\n\nimplementing and maintaining pet sterilization efforts in the State\n\nof Oklahoma.\n\nE. Expenditures from the Oklahoma Pet Overpopulation Fund shall\n\nbe made upon warrants issued by the State Treasurer against claims\n\nfiled as prescribed by law with the Director of the Office of\n\nManagement and Enterprise Services for approval and payment.\n\nF. Pursuant to Section 2368.18 of this title, the income tax\n\ncheckoff contained in this section is hereby reauthorized effective\n\nJanuary 1, 2019.","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":"3ea3bcd74536506acab9c80622196d73bda36c236c01bfd4048338a9eeebaea7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.12","next":"us-ok/okla.-stat.-tit.-68-68-2368.14"},"notice":"GroundRules: Original legal text. Not legal advice."}