{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.31","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.31","heading":"Donation from tax refund – Oklahoma AIDS Care","body":"Revolving Fund.\n\nA. Each state individual income tax return form for tax years\n\nwhich begin after December 31, 2018, and each state corporate tax\n\nreturn form for tax years beginning after December 31, 2018, shall\n\ncontain a provision to allow a donation from a tax refund for the\n\nbenefit of the Oklahoma AIDS Care 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 AIDS Care 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 \"Oklahoma AIDS Care Revolving Fund\" and\n\nadministered by the Department of Human Services. The fund shall be\n\na continuing fund, not subject to fiscal year limitations, and shall\n\nconsist of all the monies received by the Department of Human\n\nServices pursuant to the provisions of subsection A of this section.\n\nAll monies accruing to the credit of the fund are appropriated and\n\nmay be budgeted and expended by the Department of Human Services at\n\nthe beginning of each fiscal year for the purpose of providing\n\ngrants to the Oklahoma AIDS Care Fund for purposes of emergency\n\nassistance, advocacy, education, prevention and collaboration with\n\nother entities. Expenditures from the fund shall be made upon\n\nwarrants 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 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":"8389c216850199bbef9d7649ddbf1686c1af948337febe43efbe9ecdf9e79d8a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.30","next":"us-ok/okla.-stat.-tit.-68-68-2368.3a"},"notice":"GroundRules: Original legal text. Not legal advice."}