§ 166.9. Donations of tax refunds to School for the Blind/School for the Deaf--Revolving fund
Oklahoma Statutes AnnotatedTitle 74. State Government
74 Okl.St.Ann. § 166.9
§ 166.9. Donations of tax refunds to School for the Blind/School for the Deaf--Revolving fund
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 pursuant to 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.
Credits
Laws 2001, c. 329, § 11, emerg. eff. June 1, 2001; Laws 2012, c. 304, § 840.
74 Okl. St. Ann. § 166.9, OK ST T. 74 § 166.9
Current with emergency effective legislation through Chapter 3 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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