Oklahoma § 68-2368.23 - Tax donation – Volunteer fire departments

§ 68-2368.23. Tax donation – Volunteer fire departments

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 volunteer fire departments in Oklahoma.

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 Volunteer Fire Department 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 "Volunteer Fire Department Revolving Fund"

administered by the Office of the State Fire Marshal. The fund

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

and shall consist of all the monies received by the Office of the

State Fire Marshal 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 Office of the

State Fire Marshal at the beginning of each fiscal year for the

purpose of providing grants to volunteer fire departments in this

state for the purpose of purchasing bunker gear, wildland gear and

other protective clothing. 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 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

Oklahoma Statutes - Title 68. Revenue and Taxation

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, § 2, eff. Jan. 1, 2012. Amended by Laws

2012, c. 304, § 563.