{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.7","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.7","heading":"Support of Medicaid program - Donation from tax refund","body":"A. 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 the Medicaid program of this state, as follows:\n\nSupport of Oklahoma Medicaid Program. Check if you wish to\n\ndonate 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\nthe Oklahoma Medicaid Program 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 Health Care Authority to be designated the\n\n\"Income Tax Checkoff Revolving Fund for the Support of the Oklahoma\n\nMedicaid Program\". The fund shall be a continuing fund, not subject\n\nto 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 Oklahoma Health\n\nCare Authority for the purpose of funding the Medicaid program in\n\nthis state. Such monies shall be apportioned as and in the manner\n\nspecified by the Oklahoma Health Care Authority. Expenditures from\n\nthe fund shall be made upon warrants issued by the State Treasurer\n\nagainst claims filed as prescribed by law with the Director of the\n\nOffice of Management and Enterprise Services for approval and\n\npayment.\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":"2c231830bb2426466ced7b395cf1c302f15a63ad06012d1a2b987f3a3011cefb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.6","next":"us-ok/okla.-stat.-tit.-68-68-2368.8"},"notice":"GroundRules: Original legal text. Not legal advice."}