Oklahoma § 68-2368.6 - Support of road and highway maintenance - Donation from

§ 68-2368.6. Support of road and highway maintenance - Donation from

tax refund.

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

which begin after December 31, 2003, and each state corporate tax

return form for tax years beginning after December 31, 2003, shall

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

benefit of maintenance of the roads and highways in this state, as

follows:

Support of Oklahoma Road and Highway Maintenance. 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

Oklahoma Road and Highway Maintenance created in subsection C of

this section.

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

fund for the Department of Transportation to be designated the

"Income Tax Checkoff Revolving Fund for the Support of Oklahoma Road

and Highway Maintenance". 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 Department of

Transportation for the purpose of funding road and highway

maintenance in this state. Such monies shall be apportioned as and

in a manner specified by the Transportation Commission.

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 2003, c. 104, § 2, eff. Nov. 1, 2003. Amended by Laws

2012, c. 304, § 552.

Oklahoma Statutes - Title 68. Revenue and Taxation