Okla. Stat. tit. 68, § 68-2368.20
This is the official text of Okla. Stat. tit. 68, § 68-2368.20, 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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Individual income and corporate tax return – Honor
Official statutory text
Flights.
A. Each state individual income tax return form for tax years
which begin after December 31, 2010, and each state corporate tax
return form for tax years beginning after December 31, 2010, shall
contain a provision to allow a donation for the benefit of Oklahoma
Honor Flights.
B. Except as otherwise provided for in this section, all monies
generated pursuant to subsection A of this section shall be paid to
the State Treasurer by the Oklahoma Tax Commission and placed to the
credit of the Oklahoma Honor Flights Revolving Fund created in
subsection C of this section.
C. There is hereby created in the State Treasury a revolving
fund to be designated the "Oklahoma Honor Flights Revolving Fund"
and administered by the Oklahoma Department of Veterans Affairs.
The fund shall be a continuing fund, not subject to fiscal year
limitations, and shall consist of all the monies received by the
Oklahoma Department of Veterans Affairs pursuant to the provisions
of subsection A of this section. All monies accruing to the credit
of the fund are appropriated and may be budgeted and expended by the
Oklahoma Department of Veterans Affairs at the beginning of each
fiscal year for the purpose of providing grants to Oklahoma Honor
Flights for purposes of transporting Oklahoma veterans to
Washington, D.C., to visit those memorials dedicated to honor their
service and sacrifices. Expenditures from the fund shall be made
upon warrants issued by the State Treasurer against claims filed as
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1051
prescribed by law with the Director of the Office of Management and
Enterprise Services for approval and payment.
D. If a taxpayer makes a donation pursuant to subsection A of
this section in error, such taxpayer may file a claim for refund at
any time within three (3) years from the due date of the tax return.
Such claims shall be filed pursuant to the provisions of Section
2373 of this title. Prior to the apportionment set forth in this
section, an amount equal to the total amount of refunds made
pursuant to this subsection during any one (1) year shall be
deducted from the total donations received pursuant to this section
during the following year and such amount deducted shall be paid to
the State Treasurer and placed to the credit of the Income Tax
Withholding Refund Account.
A. Each state individual income tax return form for tax years
which begin after December 31, 2010, and each state corporate tax
return form for tax years beginning after December 31, 2010, shall
contain a provision to allow a donation for the benefit of Oklahoma
Honor Flights.
B. Except as otherwise provided for in this section, all monies
generated pursuant to subsection A of this section shall be paid to
the State Treasurer by the Oklahoma Tax Commission and placed to the
credit of the Oklahoma Honor Flights Revolving Fund created in
subsection C of this section.
C. There is hereby created in the State Treasury a revolving
fund to be designated the "Oklahoma Honor Flights Revolving Fund"
and administered by the Oklahoma Department of Veterans Affairs.
The fund shall be a continuing fund, not subject to fiscal year
limitations, and shall consist of all the monies received by the
Oklahoma Department of Veterans Affairs pursuant to the provisions
of subsection A of this section. All monies accruing to the credit
of the fund are appropriated and may be budgeted and expended by the
Oklahoma Department of Veterans Affairs at the beginning of each
fiscal year for the purpose of providing grants to Oklahoma Honor
Flights for purposes of transporting Oklahoma veterans to
Washington, D.C., to visit those memorials dedicated to honor their
service and sacrifices. Expenditures from the fund shall be made
upon warrants issued by the State Treasurer against claims filed as
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1051
prescribed by law with the Director of the Office of Management and
Enterprise Services for approval and payment.
D. If a taxpayer makes a donation pursuant to subsection A of
this section in error, such taxpayer may file a claim for refund at
any time within three (3) years from the due date of the tax return.
Such claims shall be filed pursuant to the provisions of Section
2373 of this title. Prior to the apportionment set forth in this
section, an amount equal to the total amount of refunds made
pursuant to this subsection during any one (1) year shall be
deducted from the total donations received pursuant to this section
during the following year and such amount deducted shall be paid to
the State Treasurer and placed to the credit of the Income Tax
Withholding Refund Account.
Status: in_force · Read it on the official government site
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