Okla. Stat. tit. 2, § 2-18-408

income tax return.

A. Each individual taxpayer required to file a state income tax

return who desires to contribute to the Eastern Redcedar Revolving

Fund, as created in Section 18-407 of this title, may designate the

contribution on the appropriate income tax form. The contribution

may not increase or decrease the income or liability of the taxpayer

and may be made by reducing the income tax refund of a taxpayer by

the amount designated or by accepting additional payment from the

taxpayer by the amount designated, whichever is appropriate.

B. 1. The Oklahoma Tax Commission shall include on each state

individual income tax return form for tax years beginning after

December 31, 2010, an opportunity for the taxpayer to donate for the

benefit of the Eastern Redcedar Revolving Fund. The instructions

Oklahoma Statutes - Title 2. Agriculture Page 671

accompanying the income tax form shall be provided to the Oklahoma

Tax Commission by the Oklahoma Department of Agriculture, Food, and

Forestry and shall contain a description of the purpose for which

the Eastern Redcedar Revolving Fund was established and information

on the use of monies from the income tax contribution.

2. Taxpayers who are entitled to refunds shall have the refunds

reduced by the amount designated by the taxpayer. The Oklahoma Tax

Commission shall annually determine the total amount designated plus

the amount received in excess payments and shall report the total

amount to the Office of the State Treasurer. The State Treasurer

shall credit the total amount to the Eastern Redcedar Revolving Fund

created in Section 18-407 of this title at the earliest possible

time.

C. The incremental cost of administration of contributions

shall be paid out of the fund to the Oklahoma Tax Commission from

amounts received pursuant to this section before funds are expended

for the purposes of the fund.