{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.14","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.14","heading":"Tax refund donation to Oklahoma National Guard Relief","body":"Program.\n\nA. Each state individual income tax return form for tax years\n\nwhich begin after December 31, 2004, and each state corporate tax\n\nreturn form for tax years beginning after December 31, 2004, shall\n\ncontain a provision to allow a donation from a tax refund for the\n\nbenefit of providing financial relief to qualified members of the\n\nOklahoma National Guard, as follows:\n\nSupport of the Oklahoma National Guard Relief Program. Check if\n\nyou wish to donate from your tax refund: ( ) $2, ( ) $5, or ( )\n\n$____.\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 the Support of\n\nthe Oklahoma National Guard Relief Program created in subsection C\n\nof this section.\n\nC. There is hereby created in the State Treasury a revolving\n\nfund for the Military Department of the State of Oklahoma to be\n\ndesignated the \"Income Tax Checkoff Revolving Fund for the Support\n\nof the Oklahoma National Guard Relief Program\". The fund shall be a\n\ncontinuing fund, not subject to fiscal year limitations, and shall\n\nconsist of all monies apportioned to the fund pursuant to the\n\nprovisions of this section. All monies accruing to the credit of\n\nthe fund are hereby appropriated and may be budgeted and expended by\n\nthe Military Department for the purpose of funding qualified\n\nNational Guard members to assist with approved expenses. Such\n\nmonies shall be apportioned as and in a manner specified by the\n\nMilitary Department. Expenditures from the 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\nD. 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 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, 2014.","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":"fa4b1ad82c4e1c0e2b97d5439fdc0882a5fbbb88501a5853d9fade1d3cbcd0cb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.13","next":"us-ok/okla.-stat.-tit.-68-68-2368.15"},"notice":"GroundRules: Original legal text. Not legal advice."}