{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.20","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.20","heading":"Individual income and corporate tax return – Honor","body":"Flights.\n\nA. Each state individual income tax return form for tax years\n\nwhich begin after December 31, 2010, and each state corporate tax\n\nreturn form for tax years beginning after December 31, 2010, shall\n\ncontain a provision to allow a donation for the benefit of Oklahoma\n\nHonor Flights.\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 Oklahoma Honor Flights Revolving Fund created in\n\nsubsection C of this section.\n\nC. There is hereby created in the State Treasury a revolving\n\nfund to be designated the \"Oklahoma Honor Flights Revolving Fund\"\n\nand administered by the Oklahoma Department of Veterans Affairs.\n\nThe fund shall be a continuing fund, not subject to fiscal year\n\nlimitations, and shall consist of all the monies received by the\n\nOklahoma Department of Veterans Affairs pursuant to the provisions\n\nof subsection A of this section. All monies accruing to the credit\n\nof the fund are appropriated and may be budgeted and expended by the\n\nOklahoma Department of Veterans Affairs at the beginning of each\n\nfiscal year for the purpose of providing grants to Oklahoma Honor\n\nFlights for purposes of transporting Oklahoma veterans to\n\nWashington, D.C., to visit those memorials dedicated to honor their\n\nservice and sacrifices. Expenditures from the fund shall be made\n\nupon warrants 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.","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":"19fff88bd71cfd3b6c795c493440553caf14a2d81c55f028d251c68f05dfa0ce","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.2","next":"us-ok/okla.-stat.-tit.-68-68-2368.21"},"notice":"GroundRules: Original legal text. Not legal advice."}