{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.29","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.29","heading":"Donation from tax refund - General Revenue Fund","body":"A. Each state individual income tax return form for tax years\n\nbeginning after December 31, 2016, and each state corporate tax\n\nreturn form for tax years beginning after December 31, 2016, shall\n\ncontain provisions to allow a donation from a tax refund or a direct\n\ndonation for the benefit of the General Revenue Fund of the State of\n\nOklahoma, as follows:\n\nSupport of Oklahoma General Revenue Fund. Check if you wish to\n\ndonate from your tax refund: ( ) entire amount, or ( ) $____.\n\nCheck if you wish to make a direct donation to the General Revenue\n\nFund: (______) amount $_____________.\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 Income Tax Checkoff Revolving Fund for the Support of\n\nthe Oklahoma General Revenue Fund created in subsection C of this\n\nsection.\n\nC. There is hereby created in the State Treasury a revolving\n\nfund for the Oklahoma General Revenue Fund to be designated the\n\n“Income Tax Checkoff Revolving Fund for the Support of the Oklahoma\n\nGeneral Revenue Fund“. The fund shall be a continuing fund, not\n\nsubject to fiscal year limitations, and shall consist of all monies\n\napportioned to the fund pursuant to the provisions of this section.\n\nAll monies accruing to the credit of the fund shall be deposited to\n\nthe credit of the General Revenue Fund and appropriation of such\n\nfunds shall be subject to the provisions of Section 23 of Article X\n\nof the Oklahoma Constitution. 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. 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 this title. Prior to the apportionment set forth in this\n\nsection, 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":"0067ad2445fbc30b7a20aebfd9f46bc387f113e3beff710390dec3fa248f96f4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.28","next":"us-ok/okla.-stat.-tit.-68-68-2368.3"},"notice":"GroundRules: Original legal text. Not legal advice."}