{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.21","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.21","heading":"Individual income and corporate tax return – Multiple","body":"Sclerosis Society.\n\nA. Each state individual income tax return form for tax years\n\nwhich begin after December 31, 2009, and each state corporate tax\n\nreturn form for tax years beginning after December 31, 2009, shall\n\ncontain a provision to allow a donation from a tax refund for the\n\nbenefit of the Multiple Sclerosis Society.\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 Multiple Sclerosis Society 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 \"Multiple Sclerosis Society Revolving\n\nFund\" and administered by the State Department of Health. The fund\n\nshall be a continuing fund, not subject to fiscal year limitations,\n\nand shall consist of all the monies received by the State Department\n\nof Health pursuant to the provisions of subsection A of this\n\nsection. All monies accruing to the credit of the fund are\n\nappropriated and may be budgeted and expended by the State\n\nDepartment of Health at the beginning of each fiscal year for the\n\npurpose of providing grants to the Multiple Sclerosis Society for\n\npurposes of mobilizing people and resources to drive research for a\n\ncure and to address the challenges of everyone affected by multiple\n\nsclerosis. Expenditures from the fund shall be made upon warrants\n\nissued by the State Treasurer against claims filed as prescribed by\n\nlaw with the Director of the Office of Management and Enterprise\n\nServices 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":"65643e819fd5b514c0c1ec533b4ac76a8ebe46e9f036f80e0bcbc680b602abd9","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.20","next":"us-ok/okla.-stat.-tit.-68-68-2368.22"},"notice":"GroundRules: Original legal text. Not legal advice."}