Oklahoma § 68-2368.12 - Donation from tax refund – Programs to recruit, train,

§ 68-2368.12. Donation from tax refund – Programs to recruit, train,

and supervise volunteers as Court Appointed Special Advocates.

A. Each state individual income tax return form for tax years

which begin after December 31, 2003, and each state corporate tax

return form for tax years beginning after December 31, 2003, shall

contain a provision to allow a donation from a tax refund for the

benefit of programs to recruit, train, and supervise volunteers as

Court Appointed Special Advocates, as follows:

Support of programs for volunteers to act as Court Appointed

Special Advocates for abused or neglected children. 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 Income Tax Checkoff Revolving Fund for Court Appointed

Special Advocates created in subsection C of this section.

C. There is hereby created in the State Treasury a revolving

fund for the Office of the Attorney General to be designated the

“Income Tax Checkoff Revolving Fund for Court Appointed Special

Advocates”. 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 shall

be budgeted and expended by the Office of the Attorney General for

the purpose of providing grants to the Oklahoma CASA Association for

the purpose of providing support for Court Appointed Special

Advocates for abused and neglected children. 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 State Finance for approval and payment.

D. If a taxpayer makes a donation pursuant to subsection A of

this section in error, the 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.

E. Pursuant to Section 2368.18 of this title, the income tax

checkoff contained in this section is hereby reauthorized effective

January 1, 2022.

Added by Laws 2004, c. 295, § 1, eff. Jan. 1, 2005. Amended by Laws

2012, c. 209, § 1, eff. Nov. 1, 2012; Laws 2018, c. 92, § 1, eff.

Nov. 1, 2018; Laws 2021, c. 355, § 1, eff. Jan. 1, 2022.

Oklahoma Statutes - Title 68. Revenue and Taxation

NOTE: Editorially renumbered from § 2368.11 of this title to avoid

duplication in numbering.