{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.24","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.24","heading":"Tax donation - Oklahoma Lupus Revolving Fund","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 the Oklahoma Lupus Revolving Fund.\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 Lupus Revolving Fund created in subsection C\n\nof this section.\n\nC. There is hereby created in the State Treasury a revolving\n\nfund to be designated the \"Oklahoma Lupus Revolving Fund\" and\n\nadministered by the State Department of Health. The fund shall be a\n\ncontinuing fund, not subject to fiscal year limitations, and shall\n\nconsist of all the monies received by the State Department of Health\n\npursuant to the provisions of subsection A of this section. All\n\nmonies accruing to the credit of the fund are appropriated and may\n\nbe budgeted and expended by the State Department of Health at the\n\nbeginning of each fiscal year for the purpose of providing grants to\n\nthe Oklahoma Medical Research Foundation for the purpose of funding\n\nresearch into treating and curing Lupus in this state. Expenditures\n\nfrom the fund shall be made upon warrants issued by the State\n\nTreasurer against claims filed as prescribed by law with the\n\nDirector of the Office of Management and Enterprise Services for\n\napproval 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":"c39f9aa7168814b2241d57e19b5092d058d8ba0f612dce689429a66fb2cd23f4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.23","next":"us-ok/okla.-stat.-tit.-68-68-2368.25"},"notice":"GroundRules: Original legal text. Not legal advice."}