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SENATE FLOOR VERSION
February 2, 2021
SENATE BILL NO. 379 By: David
An Act relating to individual income tax retur ns;
amending 68 O.S. 2011, Section 2368.1 2, as last
amended by Section 1, Chapter 92, O.S.L. 2018 (68
O.S. Supp. 2020, Sect ion 2368.12), which relates to
donation from tax refund; reauthorizing certain
donation; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2011, Sectio n 2368.12, as
last amended by Section 1, Chapter 92, O.S.L. 2018 (68 O.S. Supp.
2020, Section 2368.12), is amended to read as follows:
Section 2368.12. A. Each state indivi dual 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 prog rams to recruit, train, and
supervise volunteers as Court Appointed Special Advoca tes, as
follows:
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Support of programs for volunteers to act as Court Appointed
Special Advocates for abused or neglected children. Check if you
wish to donate from your tax r efund: ( ) $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 Commiss ion and placed to the
credit of the Income Tax Checkoff Revolving Fund for Court Appointed
Special Advocates created in subsection C of this section.
C. There is hereby created in the State Treasury a revolving
fund for the Office of the Attorney General to be designated the
“Income Tax Checkoff Revolving Fund for Court Appointed Special
Advocates”. The fund shall be a co ntinuing fund, not subject to
fiscal year limitations, and shall consist of all monies apportioned
to the fund pursuant to the provision s of this section. All monies
accruing to the credit of the fund are hereby appropriated and shall
be budgeted and expe nded by the Office of the Attorney General for
the purpose of providing grants to the Oklahoma CASA Association for
the purpose of provi ding support for Court Appointed Speci al
Advocates for abused and neglected children. 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 State Finance for approval and payment.
D. If a taxpayer makes a donation pursuant to subsection A of
this section in error, t he taxpayer may file a claim for refund at
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any time within three (3) years from the due date of the tax return.
Such claims shall be fi led pursuant to the provisions of Sect ion
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 do nations received pursuant to this sect ion
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.
E. Pursuant to Section 2368.18 of this title, the inco me tax
checkoff contained in this sect ion is hereby reauthorized effective
January 1, 2018 January 1, 2022.
SECTION 2. This act shall become effective January 1, 2022.
COMMITTEE REPORT BY: COMMITTEE ON FINANCE
February 2, 2021 - DO PASS