Oklahoma § 68-2368.31 - Donation from tax refund – Oklahoma AIDS Care

§ 68-2368.31. Donation from tax refund – Oklahoma AIDS Care

Revolving Fund.

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

which begin after December 31, 2018, and each state corporate tax

return form for tax years beginning after December 31, 2018, shall

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

benefit of the Oklahoma AIDS Care Revolving Fund.

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 AIDS Care 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 "Oklahoma AIDS Care Revolving Fund" and

administered by the Department of Human Services. The fund shall be

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

consist of all the monies received by the Department of Human

Services 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 Department of Human Services at

the beginning of each fiscal year for the purpose of providing

grants to the Oklahoma AIDS Care Fund for purposes of emergency

assistance, advocacy, education, prevention and collaboration with

other entities. Expenditures from the fund shall be made upon

warrants issued by the State Treasurer against claims filed as

Oklahoma Statutes - Title 68. Revenue and Taxation

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 Title 68 of the Oklahoma Statutes. 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 2018, c. 135, § 1, eff. Nov. 1, 2018.