{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.6","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.6","heading":"Support of road and highway maintenance - Donation from","body":"tax refund.\n\nA. Each state individual income tax return form for tax years\n\nwhich begin after December 31, 2003, and each state corporate tax\n\nreturn form for tax years beginning after December 31, 2003, shall\n\ncontain a provision to allow a donation from a tax refund for the\n\nbenefit of maintenance of the roads and highways in this state, as\n\nfollows:\n\nSupport of Oklahoma Road and Highway Maintenance. Check if you\n\nwish to donate from your tax refund: ( ) $2, ( ) $5, or ( ) $____.\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\nOklahoma Road and Highway Maintenance created in subsection C of\n\nthis section.\n\nC. There is hereby created in the State Treasury a revolving\n\nfund for the Department of Transportation to be designated the\n\n\"Income Tax Checkoff Revolving Fund for the Support of Oklahoma Road\n\nand Highway Maintenance\". 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 are hereby\n\nappropriated and may be budgeted and expended by the Department of\n\nTransportation for the purpose of funding road and highway\n\nmaintenance in this state. Such monies shall be apportioned as and\n\nin a manner specified by the Transportation Commission.\n\nExpenditures from the fund shall be made upon warrants issued by the\n\nState Treasurer 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 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":"8b8d0f6347c2c7187461551bf3ace875bc590c2c4905132363dcae17bd73f689","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.5","next":"us-ok/okla.-stat.-tit.-68-68-2368.7"},"notice":"GroundRules: Original legal text. Not legal advice."}