{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.23","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.23","heading":"Tax donation – Volunteer fire departments","body":"A. 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 volunteer fire departments in Oklahoma.\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 Volunteer Fire Department 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 \"Volunteer Fire Department Revolving Fund\"\n\nadministered by the Office of the State Fire Marshal. 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 Office of the\n\nState Fire Marshal pursuant to the provisions of subsection A of\n\nthis section. All monies accruing to the credit of the fund are\n\nappropriated and may be budgeted and expended by the Office of the\n\nState Fire Marshal at the beginning of each fiscal year for the\n\npurpose of providing grants to volunteer fire departments in this\n\nstate for the purpose of purchasing bunker gear, wildland gear and\n\nother protective clothing. 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 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":"1972a7a652ba485955a0723e1ef273968788e9e9dd215a7a36b7845a8f41d4e3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.22","next":"us-ok/okla.-stat.-tit.-68-68-2368.24"},"notice":"GroundRules: Original legal text. Not legal advice."}