Okla. Stat. tit. 68, § 68-2355.2
This is the official text of Okla. Stat. tit. 68, § 68-2355.2, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Oklahoma Taxpayer Relief Revolving Fund
Official statutory text
A. There is hereby created in the State Treasury a revolving
fund for the State Treasurer to be designated the "Oklahoma Taxpayer
Relief Revolving Fund". The fund shall be a continuing fund, not
subject to fiscal year limitations, and shall consist of the monies
transferred to such fund pursuant to paragraph 2 of subsection A of
Section 46.1 of Title 62 of the Oklahoma Statutes. All monies
accruing to the credit of said fund are hereby appropriated and may
be budgeted and expended by the State Treasurer for the purpose of
providing payments to Oklahoma residents who have filed an income
tax return pursuant to Section 2355 of this title for the preceding
tax year, except for those residents who were inmates in the custody
of the Department of Corrections, and for the purpose of
Oklahoma Statutes - Title 68. Revenue and Taxation Page 761
administrative costs incurred by the State Treasurer in making
payments provided by this section. The payments to taxpayers filing
as married filing jointly, surviving spouse or head of household
shall be equal to two times the payment to taxpayers filing as an
individual or married filing separately. No taxpayer filing as an
individual who claims zero personal exemptions shall receive a
payment. During each year funds accrue pursuant to Section 46.1 of
Title 62 of the Oklahoma Statutes, the Oklahoma Tax Commission shall
provide the State Treasurer with information necessary for such
payments to be issued. Expenditures from said fund shall be made
upon warrants issued by the State Treasurer against claims filed as
prescribed by law with the Director of the Office of Management and
Enterprise Services for approval and payment.
B. The State Treasurer shall promulgate any necessary rules in
order to administer the provisions of this section.
C. The Oklahoma Taxpayer Relief Revolving Fund shall be
abolished and all monies remaining in such fund transferred to the
Special Cash Fund on June 30, 2012. Any liabilities payable from
the Oklahoma Taxpayer Relief Revolving Fund shall be extinguished
upon its abolishment and shall not be transferred to the Special
Cash Fund. The Special Cash Fund refers to the fund created by
Section 253 of Title 62 of the Oklahoma Statutes.
fund for the State Treasurer to be designated the "Oklahoma Taxpayer
Relief Revolving Fund". The fund shall be a continuing fund, not
subject to fiscal year limitations, and shall consist of the monies
transferred to such fund pursuant to paragraph 2 of subsection A of
Section 46.1 of Title 62 of the Oklahoma Statutes. All monies
accruing to the credit of said fund are hereby appropriated and may
be budgeted and expended by the State Treasurer for the purpose of
providing payments to Oklahoma residents who have filed an income
tax return pursuant to Section 2355 of this title for the preceding
tax year, except for those residents who were inmates in the custody
of the Department of Corrections, and for the purpose of
Oklahoma Statutes - Title 68. Revenue and Taxation Page 761
administrative costs incurred by the State Treasurer in making
payments provided by this section. The payments to taxpayers filing
as married filing jointly, surviving spouse or head of household
shall be equal to two times the payment to taxpayers filing as an
individual or married filing separately. No taxpayer filing as an
individual who claims zero personal exemptions shall receive a
payment. During each year funds accrue pursuant to Section 46.1 of
Title 62 of the Oklahoma Statutes, the Oklahoma Tax Commission shall
provide the State Treasurer with information necessary for such
payments to be issued. Expenditures from said fund shall be made
upon warrants issued by the State Treasurer against claims filed as
prescribed by law with the Director of the Office of Management and
Enterprise Services for approval and payment.
B. The State Treasurer shall promulgate any necessary rules in
order to administer the provisions of this section.
C. The Oklahoma Taxpayer Relief Revolving Fund shall be
abolished and all monies remaining in such fund transferred to the
Special Cash Fund on June 30, 2012. Any liabilities payable from
the Oklahoma Taxpayer Relief Revolving Fund shall be extinguished
upon its abolishment and shall not be transferred to the Special
Cash Fund. The Special Cash Fund refers to the fund created by
Section 253 of Title 62 of the Oklahoma Statutes.
Status: in_force · Read it on the official government site
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