{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.28","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.28","heading":"Donation from tax refund - Indigent Veteran Burial","body":"Revolving Fund\n\nA. Each state individual income tax return form for tax years\n\nwhich begin after December 31, 2016, and each state corporate tax\n\nreturn form for tax years beginning after December 31, 2016, shall\n\ncontain a provision to allow a donation from a tax refund for the\n\nbenefit of the Oklahoma Department of Veterans Affairs Indigent\n\nVeteran Burial Program.\n\nB. All monies generated pursuant to subsection A of this\n\nsection shall be paid to the State Treasurer by the Oklahoma Tax\n\nCommission and placed to the credit of the Indigent Veteran Burial\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 \"Indigent Veteran Burial Revolving Fund\"\n\nand administered by the Oklahoma Department of Veterans Affairs.\n\nThe fund shall be a continuing fund, not subject to fiscal year\n\nlimitations, and shall consist of all the monies received pursuant\n\nto the provisions of subsection A of this section and any donations\n\nreceived from any individuals or organizations. All monies accruing\n\nto the credit of the fund are appropriated and may be budgeted and\n\nexpended by the Oklahoma Department of Veterans Affairs to provide\n\nreimbursement to a cemetery or funeral home for costs incurred\n\nburying an indigent veteran; provided, the maximum reimbursement\n\nshall not exceed Five Hundred Dollars ($500.00) per veteran and\n\ntotal reimbursements made in calendar year 2017 shall be limited to\n\nTwenty Thousand Dollars ($20,000.00). Expenditures from the fund\n\nshall be made upon warrants issued by the State Treasurer against\n\nclaims filed as prescribed by law with the Director of the Office of\n\nManagement and Enterprise 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 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 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":"24e68dcff91c7919213f23e348a15733665af0c0e797e11f574e55f0f818e554","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.27","next":"us-ok/okla.-stat.-tit.-68-68-2368.29"},"notice":"GroundRules: Original legal text. Not legal advice."}