Okla. Stat. tit. 68, § 68-2368.25
This is the official text of Okla. Stat. tit. 68, § 68-2368.25, 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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Donation from tax refund - Oklahoma Sports Eye Safety
Official statutory text
Program Revolving Fund - Apportionment.
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 Sports Eye Safety Program 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 Sports Eye Safety Program Revolving Fund
created in Section 3 of this act.
C. 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 Title 68 of the Oklahoma Statutes. 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, 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 Sports Eye Safety Program 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 Sports Eye Safety Program Revolving Fund
created in Section 3 of this act.
C. 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 Title 68 of the Oklahoma Statutes. 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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