{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-1-122","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-1-122","heading":"Contributions to Public School Classroom Support","body":"Revolving Fund – Tax forms.\n\nA. Each individual taxpayer required to file a state income tax\n\nreturn and each corporation required to file a corporate tax return\n\nwho desires to contribute to the Public School Classroom Support\n\nRevolving Fund created in Section 1-123 of this title may designate\n\nthe contribution on the appropriate income or corporate tax form.\n\nThe contribution may not increase or decrease the income or\n\nliability of the taxpayer and may be made by reducing the tax refund\n\nof a taxpayer by the amount designated or by accepting additional\n\npayment from the taxpayer by the amount designated, whichever is\n\nappropriate.\n\nB. 1. The Oklahoma Tax Commission shall include on each state\n\nindividual income or corporate tax return form for tax years\n\nbeginning after December 31, 2011, an opportunity for the taxpayer\n\nto donate for the benefit of the Public School Classroom Support\n\nRevolving Fund. The instructions accompanying the tax form shall be\n\nprovided to the Oklahoma Tax Commission by the State Superintendent\n\nof Public Instruction and shall contain a description of the purpose\n\nfor which the Public School Classroom Support Revolving Fund was\n\nestablished and information on the use of monies from the tax\n\ncontribution.\n\n2. Taxpayers who are entitled to refunds shall have the refunds\n\nreduced by the amount designated by the taxpayer. The Oklahoma Tax\n\nCommission shall annually determine the total amount designated plus\n\nthe amount received in excess payments and shall report the total\n\namount to the Office of the State Treasurer. The State Treasurer\n\nshall credit the total amount to the Public School Classroom Support\n\nRevolving Fund created in Section 1-123 of this title at the\n\nearliest possible time.\n\nC. The incremental cost of administration of contributions\n\nshall be paid out of the fund to the Oklahoma Tax Commission from\n\namounts received pursuant to this section before funds are expended\n\nfor the purposes of the fund.\n\nD. Pursuant to Section 2368.18 of Title 68 of the Oklahoma\n\nStatutes, the income tax checkoff contained in this section is\n\nhereby reauthorized effective January 1, 2019.","path":["OK Code","Title 70"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os70.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"57af4555c7b0ae17602572050e7619a824e88a5896281bf3bf7e1b61cb6768b2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-1-121","next":"us-ok/okla.-stat.-tit.-70-70-1-123"},"notice":"GroundRules: Original legal text. Not legal advice."}