Okla. Stat. tit. 68, § 68-2368.3
This is the official text of Okla. Stat. tit. 68, § 68-2368.3, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Tax refund donation to Oklahoma School for the Deaf and
Official statutory text
Oklahoma School for the Blind - Revolving fund.
A. Each state individual income tax return form for tax years
which begin after December 31, 2001, and each state corporate tax
return form for tax years beginning after December 31, 2001, shall
contain a provision to allow a donation from a tax refund for the
benefit of the Oklahoma School for the Deaf and the Oklahoma School
for the Blind, as follows:
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1036
Oklahoma School for the Deaf/Oklahoma School for the Blind.
Check if you wish to donate from your tax refund: ( ) $2, ( ) $5,
or ( ) $____.
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 School for the Deaf/Oklahoma School for the
Blind Revolving Fund created in subsection C of this section.
C. There is hereby created in the State Treasury a revolving
fund for the State Department of Rehabilitation Services to be
designated the "Oklahoma School for the Deaf/Oklahoma School for the
Blind Revolving Fund". The fund shall be a continuing fund, not
subject to fiscal year limitations, and shall consist of all monies
apportioned to the fund pursuant to the provisions of this section.
All monies accruing to the credit of the fund are hereby
appropriated and may be budgeted and expended by the State
Department of Rehabilitation Services for the purpose of funding
programs at the Oklahoma School for the Deaf and the Oklahoma School
for the Blind. Such monies shall be equally divided between the two
designated schools. 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 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, 2001, and each state corporate tax
return form for tax years beginning after December 31, 2001, shall
contain a provision to allow a donation from a tax refund for the
benefit of the Oklahoma School for the Deaf and the Oklahoma School
for the Blind, as follows:
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1036
Oklahoma School for the Deaf/Oklahoma School for the Blind.
Check if you wish to donate from your tax refund: ( ) $2, ( ) $5,
or ( ) $____.
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 School for the Deaf/Oklahoma School for the
Blind Revolving Fund created in subsection C of this section.
C. There is hereby created in the State Treasury a revolving
fund for the State Department of Rehabilitation Services to be
designated the "Oklahoma School for the Deaf/Oklahoma School for the
Blind Revolving Fund". The fund shall be a continuing fund, not
subject to fiscal year limitations, and shall consist of all monies
apportioned to the fund pursuant to the provisions of this section.
All monies accruing to the credit of the fund are hereby
appropriated and may be budgeted and expended by the State
Department of Rehabilitation Services for the purpose of funding
programs at the Oklahoma School for the Deaf and the Oklahoma School
for the Blind. Such monies shall be equally divided between the two
designated schools. 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 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
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.