Oklahoma § 68-2368.14 - Tax refund donation to Oklahoma National Guard Relief

§ 68-2368.14. Tax refund donation to Oklahoma National Guard Relief

Program.

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

which begin after December 31, 2004, and each state corporate tax

Oklahoma Statutes - Title 68. Revenue and Taxation

return form for tax years beginning after December 31, 2004, shall

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

benefit of providing financial relief to qualified members of the

Oklahoma National Guard, as follows:

Support of the Oklahoma National Guard Relief Program. 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 the Support of

the Oklahoma National Guard Relief Program created in subsection C

of this section.

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

fund for the Military Department of the State of Oklahoma to be

designated the "Income Tax Checkoff Revolving Fund for the Support

of the Oklahoma National Guard Relief Program". 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 Military Department for the purpose of funding qualified

National Guard members to assist with approved expenses. Such

monies shall be apportioned as and in a manner specified by the

Military Department. 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.

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

checkoff contained in this section is hereby reauthorized effective

January 1, 2014.

Added by Laws 2005, c. 238, § 2, eff. Nov. 1, 2005. Amended by Laws

2012, c. 209, § 2, eff. Nov. 1, 2012; Laws 2013, c. 15, § 84, emerg.

eff. April 8, 2013.

NOTE: Laws 2012, c. 304, § 555 repealed by Laws 2013, c. 15, § 85,

emerg. eff. April 8, 2013.

Oklahoma Statutes - Title 68. Revenue and Taxation