Okla. Stat. tit. 68, § 68-2368.31
This is the official text of Okla. Stat. tit. 68, § 68-2368.31, 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 AIDS Care
Official statutory text
Revolving Fund.
A. Each state individual income tax return form for tax years
which begin after December 31, 2018, and each state corporate tax
return form for tax years beginning after December 31, 2018, shall
contain a provision to allow a donation from a tax refund for the
benefit of the Oklahoma AIDS Care 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 AIDS Care 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 AIDS Care Revolving Fund" and
administered by the Department of Human Services. The fund shall be
a continuing fund, not subject to fiscal year limitations, and shall
consist of all the monies received by the Department of Human
Services 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 Department of Human Services at
the beginning of each fiscal year for the purpose of providing
grants to the Oklahoma AIDS Care Fund for purposes of emergency
assistance, advocacy, education, prevention and collaboration with
other entities. 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 1060
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 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, 2018, and each state corporate tax
return form for tax years beginning after December 31, 2018, shall
contain a provision to allow a donation from a tax refund for the
benefit of the Oklahoma AIDS Care 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 AIDS Care 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 AIDS Care Revolving Fund" and
administered by the Department of Human Services. The fund shall be
a continuing fund, not subject to fiscal year limitations, and shall
consist of all the monies received by the Department of Human
Services 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 Department of Human Services at
the beginning of each fiscal year for the purpose of providing
grants to the Oklahoma AIDS Care Fund for purposes of emergency
assistance, advocacy, education, prevention and collaboration with
other entities. 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 1060
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 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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