Oklahoma § 68-2368.3 - Tax refund donation to Oklahoma School for the Deaf and

§ 68-2368.3. Tax refund donation to Oklahoma School for the Deaf and

Oklahoma School for the Blind - Revolving fund.

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

which begin after December 31, 2001, and each state corporate tax

return form for tax years beginning after December 31, 2001, shall

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

benefit of the Oklahoma School for the Deaf and the Oklahoma School

for the Blind, as follows:

Oklahoma Statutes - Title 68. Revenue and Taxation

Oklahoma School for the Deaf/Oklahoma School for the Blind.

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 Oklahoma School for the Deaf/Oklahoma School for the

Blind Revolving Fund created in subsection C of this section.

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

fund for the State Department of Rehabilitation Services to be

designated the "Oklahoma School for the Deaf/Oklahoma School for the

Blind Revolving Fund". 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 State

Department of Rehabilitation Services for the purpose of funding

programs at the Oklahoma School for the Deaf and the Oklahoma School

for the Blind. Such monies shall be equally divided between the two

designated schools. 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.

Added by Laws 2001, c. 251, § 1, eff. Nov. 1, 2001. Amended by Laws

2012, c. 304, § 549.

§68-2368.3a. Oklahoma Silver Haired Legislature – Excellence in

State Government Revolving Fund.

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

fund for the Department of Human Services, to be designated the

"Oklahoma Silver Haired Legislature – Excellence in State Government

Revolving Fund". The fund shall be a continuing fund, not subject

to fiscal year limitations, and shall consist of any monies

transferred thereto by Section 2368.4 of this title.

B. All monies accruing to the credit of said fund are hereby

appropriated and shall be budgeted and expended by the Department of

Oklahoma Statutes - Title 68. Revenue and Taxation

Human Services for the purposes specified by Section 2368.4 of this

title; provided no monies in the fund shall be expended for salaries

or other administrative costs, or any programs or services not

authorized by Section 2368.4 of this title.

C. Expenditures from said 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.

Added by Laws 2002, c. 321, § 2, eff. Nov. 1, 2002. Amended by Laws

2012, c. 304, § 550.