Okla. Stat. tit. 63, § 63-2220.4

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

return who desires to contribute to the Oklahoma Organ Donor

Education and Awareness Program Fund, as created in Section 2220.3

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

Oklahoma Statutes - Title 63. Public Health and Safety Page 1384

December 31, 2001, an opportunity for the taxpayer to donate for the

benefit of the Oklahoma Organ Donor Education and Awareness Program

Fund. The instructions accompanying the income tax form shall be

provided to the Oklahoma Tax Commission by the State Department of

Health and shall contain a description of the purpose for which the

Oklahoma Organ Donor Education and Awareness Program 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 Oklahoma Organ Donor Education

and Awareness Program Fund created in Section 2220.3 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.