Okla. Stat. tit. 68, § 68-2368.24
This is the official text of Okla. Stat. tit. 68, § 68-2368.24, 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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Tax donation - Oklahoma Lupus Revolving Fund
Official statutory text
A. Each state individual income tax return form for tax years
which begin after December 31, 2011, and each state corporate tax
return form for tax years beginning after December 31, 2011, shall
contain a provision to allow a donation from a tax refund for the
benefit of the Oklahoma Lupus Revolving Fund.
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 Lupus 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 Lupus Revolving Fund" and
administered by the State Department of Health. The fund shall be a
continuing fund, not subject to fiscal year limitations, and shall
consist of all the monies received by the State Department of Health
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 State Department of Health at the
beginning of each fiscal year for the purpose of providing grants to
the Oklahoma Medical Research Foundation for the purpose of funding
research into treating and curing Lupus in this state. Expenditures
from the 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.
D. If a taxpayer makes a donation pursuant to subsection A of
this section in error, such taxpayer may file a claim for a 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.
which begin after December 31, 2011, and each state corporate tax
return form for tax years beginning after December 31, 2011, shall
contain a provision to allow a donation from a tax refund for the
benefit of the Oklahoma Lupus Revolving Fund.
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 Lupus 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 Lupus Revolving Fund" and
administered by the State Department of Health. The fund shall be a
continuing fund, not subject to fiscal year limitations, and shall
consist of all the monies received by the State Department of Health
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 State Department of Health at the
beginning of each fiscal year for the purpose of providing grants to
the Oklahoma Medical Research Foundation for the purpose of funding
research into treating and curing Lupus in this state. Expenditures
from the 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.
D. If a taxpayer makes a donation pursuant to subsection A of
this section in error, such taxpayer may file a claim for a 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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