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§ 2368.2. Minimum cumulative donations from check-offs--Removal of check-off from forms

Oklahoma Statutes AnnotatedTitle 68. Revenue and TaxationEffective: November 1, 2019

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 23. Income Tax (Refs & Annos)
Returns
Effective: November 1, 2019
68 Okl.St.Ann. § 2368.2
§ 2368.2. Minimum cumulative donations from check-offs--Removal of check-off from forms
Currentness
A. Except as exempted in subsection B of this section, if on September 1 of any year the total contributions to any one of the funds created through donations or contributions from income tax refunds by checking the appropriate box on the income tax return forms do not equal Fifteen Thousand Dollars ($15,000.00) or more for three (3) consecutive years, the explanations and spaces for designating contributions to the fund shall be removed from the income tax return forms for the following and all subsequent years. All contributions to the removed fund after September 1 shall be refunded to the taxpayer.
B. The provisions of this section shall not apply to :
1. The Income Tax Checkoff Revolving Fund for the Support of the Folds of Honor Scholarship Program authorized in Section 2368.19 of this title; or
2. The Oklahoma Silver Haired Legislature--Excellence in State Government Revolving Fund.

Credits

Laws 2000, c. 25, § 2, eff. Sept. 1, 2000; Laws 2017, c. 112, § 1, eff. Nov. 1, 2017; Laws 2019, c. 370, § 1, eff. Nov. 1, 2019.
68 Okl. St. Ann. § 2368.2, OK ST T. 68 § 2368.2
Current with emergency effective legislation through of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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