{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.25","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.25","heading":"Donation from tax refund - Oklahoma Sports Eye Safety","body":"Program Revolving Fund - Apportionment.\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 the Oklahoma Sports Eye Safety Program 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 Sports Eye Safety Program Revolving Fund\n\ncreated in Section 3 of this act.\n\nC. 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 Title 68 of the Oklahoma Statutes. Prior to the\n\napportionment set forth in this section, an amount equal to the\n\ntotal amount of refunds made pursuant to this subsection during any\n\none (1) year shall be deducted from the total donations received\n\npursuant to this section during the following year and such amount\n\ndeducted shall be paid to the State Treasurer and placed to the\n\ncredit of the Income Tax Withholding 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":"8a8f1a8930789662fa583ebfa6414b4ed033b1e2923cd3fd5a423029b5ae0a23","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.24","next":"us-ok/okla.-stat.-tit.-68-68-2368.26"},"notice":"GroundRules: Original legal text. Not legal advice."}