2019 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-2368.2. Minimum cumulative donations from check-offs – Removal of check-off from forms.
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.
Added by Laws 2000, c. 25, § 2, eff. Sept. 1, 2000. Amended by Laws 2017, c. 112, § 1, eff. Nov. 1, 2017; Laws 2019, c. 370, § 1, eff. Nov. 1, 2019.
