{"data":{"id":"us-ok/okla.-stat.-tit.-72-72-63.19","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 72, § 72-63.19","heading":"Donation from tax refund to Oklahoma Department of","body":"Veterans Affairs Equipment and Capital Improvement Program -\n\nDisposition of donated funds - Erroneous donation, claim for refund.\n\nA. The Oklahoma Tax Commission shall include on each state\n\nindividual income tax return form for tax years beginning after\n\nDecember 31, 2001, and each state corporate tax return form for tax\n\nyears beginning after December 31, 2001, an opportunity for the\n\ntaxpayer to donate from a tax refund for the benefit of the Oklahoma\n\nDepartment of Veterans Affairs Equipment and Capital Improvement\n\nProgram.\n\nB. The monies generated from donations made pursuant to\n\nsubsection A of this section shall be used by the Oklahoma\n\nDepartment of Veterans Affairs to purchase equipment and develop\n\ncapital improvement projects and to acquire properties for expanding\n\nor improving existing projects, or for future projects to include\n\nsite acquisition, architectural plan development and construction.\n\nC. 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 and placed to the credit of the Capital\n\nImprovement Program Revolving Fund.\n\nD. There is hereby created in the State Treasury a revolving\n\nfund for the Oklahoma Department of Veterans Affairs to be\n\ndesignated \"Capital Improvement Program Revolving Fund\". The fund\n\nshall be a continuing fund not subject to fiscal year limitations\n\nand shall consist of all monies received pursuant to the provisions\n\nof this section. The Oklahoma Department of Veterans Affairs is\n\nhereby authorized to invest all or part of the monies of the fund in\n\nsecurities and any interest or dividends accruing from the\n\ninvestments and any monies generated at the time of redemption of\n\nthe investments shall be deposited in the Capital Improvement\n\nProgram Revolving Fund. All monies accruing to the credit of the\n\nfund are hereby appropriated and may be budgeted and expended by the\n\nOklahoma Department of Veterans Affairs for the purposes stated in\n\nsubsection B of this section. Any monies withdrawn from the fund by\n\nthe Oklahoma Department of Veterans Affairs for investment pursuant\n\nto this section shall be deemed to be for the purpose of equipment\n\npurchases or enhancing the veterans capital improvement programs of\n\nthe State of Oklahoma. Expenditures from the fund shall be made\n\nupon warrants 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\nE. If a taxpayer makes a donation pursuant to subsection A of\n\nthis section in error, the 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 and, if allowed, shall be\n\npaid pursuant to the provisions of said section. Prior to the\n\napportionment set forth in subsection C of this section, an amount\n\nequal to the total amount of refunds made pursuant to this\n\nsubsection during any one (1) year shall be deducted during the\n\nfollowing year, and the amount deducted shall be paid to the State\n\nTreasurer and placed to the credit of the Income Tax Withholding\n\nRefund Account.","path":["OK Code","Title 72"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os72.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"0806635ac87fede7c14b12ff49bcffd0e02c7e115e302791739cd3ce8ff8a6e6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-72-72-63.18a","next":"us-ok/okla.-stat.-tit.-72-72-63.2"},"notice":"GroundRules: Original legal text. Not legal advice."}