{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-166.9","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-166.9","heading":"Donations of tax refunds to School for the Blind/School","body":"for the Deaf – Revolving fund.\n\nA. Each state individual income tax return form and each\n\ncorporate income tax return form for tax years commencing after\n\nDecember 31, 2001, shall contain a designation for donations of tax\n\nrefunds to the Oklahoma School for the Blind/Oklahoma School for the\n\nDeaf.\n\nB. The monies generated pursuant to subsection A of this\n\nsection shall be paid to the State Treasurer by the Oklahoma Tax\n\nCommission and placed to the credit of the Oklahoma School for the\n\nDeaf/Oklahoma School for the Blind Revolving Fund.\n\nC. There is hereby created in the State Treasury a revolving\n\nfund for the State Department of Rehabilitation Services to be\n\ndesignated the \"Oklahoma School for the Deaf/Oklahoma School for the\n\nBlind Revolving Fund\". 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 State\n\nDepartment of Rehabilitation Services for the purpose of funding\n\nprograms at the Oklahoma School for the Deaf and the Oklahoma School\n\nfor the Blind. Such monies shall be equally divided between the two\n\ndesignated schools. 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\npursuant to Section 2373 of Title 68 of the Oklahoma Statutes.\n\nPrior to the apportionment set forth in 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 from the total\n\ndonations received pursuant to this section during the following\n\nyear and such amount deducted shall be paid to the State Treasurer\n\nand placed to the credit of the Income Tax Withholding Refund\n\nAccount.","path":["OK Code","Title 74"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os74.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"567cfc3943af9da933bdce68acbe4180b437947d4f1caa2846eacba7fa641f34","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-166.8","next":"us-ok/okla.-stat.-tit.-74-74-168"},"notice":"GroundRules: Original legal text. Not legal advice."}