{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.22","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.22","heading":"Tax donation – Domestic violence and sexual assault","body":"services.\n\nA. Each state individual income tax return form for tax years\n\nwhich begin after December 31, 2011, and each state corporate tax\n\nreturn form for tax years beginning after December 31, 2011, shall\n\ncontain a provision to allow a donation from a tax refund for the\n\nbenefit of domestic violence and sexual assault services in Oklahoma\n\nthat have been certified by the Attorney General. As used in this\n\nsection the term \"services\" shall include but not be limited to\n\nprograms, shelters or a combination thereof.\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 Domestic Violence and Sexual Assault Services\n\nRevolving 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 \"Domestic Violence and Sexual Assault\n\nServices Revolving Fund\" administered by the Attorney General. The\n\nfund shall be a continuing fund, not subject to fiscal year\n\nlimitations, and shall consist of all the monies received by the\n\nAttorney General 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 Attorney\n\nGeneral at the beginning of each fiscal year for the purpose of\n\nproviding grants to domestic violence and sexual assault services\n\nproviders for the purpose of providing domestic violence and sexual\n\nassault services in Oklahoma. Expenditures from the fund shall be\n\nmade 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\nD. The Attorney General shall provide notice of the Domestic\n\nViolence and Sexual Assault Services Revolving Fund on the website\n\nof the Attorney General.\n\nE. If a taxpayer makes a donation pursuant to subsection A of\n\nthis section in error, such taxpayer may file a claim for a refund\n\nat any time within three (3) years from the due date of the tax\n\nreturn. Such claims shall be filed pursuant to the provisions of\n\nSection 2373 of this title. Prior to the apportionment set forth in\n\nthis section, 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":"9ed1bb2c97976f2f5935056ab151bf1b82d8ab1283540663aac9829ea5b9db70","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.21","next":"us-ok/okla.-stat.-tit.-68-68-2368.23"},"notice":"GroundRules: Original legal text. Not legal advice."}