Oklahoma § 68-2368.22 - Tax donation – Domestic violence and sexual assault

§ 68-2368.22. Tax donation – Domestic violence and sexual assault

services.

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 domestic violence and sexual assault services in Oklahoma

that have been certified by the Attorney General. As used in this

section the term "services" shall include but not be limited to

programs, shelters or a combination thereof.

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 Domestic Violence and Sexual Assault Services

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 "Domestic Violence and Sexual Assault

Services Revolving Fund" administered by the Attorney General. The

fund shall be a continuing fund, not subject to fiscal year

limitations, and shall consist of all the monies received by the

Attorney General 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 Attorney

General at the beginning of each fiscal year for the purpose of

providing grants to domestic violence and sexual assault services

providers for the purpose of providing domestic violence and sexual

assault services in Oklahoma. 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. The Attorney General shall provide notice of the Domestic

Violence and Sexual Assault Services Revolving Fund on the website

of the Attorney General.

Oklahoma Statutes - Title 68. Revenue and Taxation

E. 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 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.

Added by Laws 2011, c. 172, § 1, eff. Jan. 1, 2012. Amended by Laws

2012, c. 304, § 562.