An Act
ENROLLED SENATE
BILL NO. 770 By: Stephens and Murdock of the
Senate
and
Roberts (Eric) and Waldron
of the House
An Act relating to Wildlife Diversity tax check -off;
amending 29 O.S. 2011, Section 3 -310, as last amended
by Section 1, Chapter 277, O.S.L. 2017 (29 O.S. Supp.
2020, Section 3-310), which relates to the Wildlife
Diversity Program; extending reauthorization date;
and providing an effective date .
SUBJECT: Tax check-off
BE IT ENACTED BY THE PEOPLE OF T HE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 29 O.S. 2011, Section 3-310, as
last amended by Section 1, Chapter 277, O.S.L. 2017 (29 O.S. Supp.
2020, Section 3-310), is amended to read as follows:
Section 3-310. A. The Oklahoma Tax Commission shall include on
each state individua l income tax return form for tax years beginning
after December 31, 2001, and each state corporate tax return form
for tax years beginning after December 31, 2001, an opportunity for
the taxpayer to donate f rom a tax refund for the ben efit of the
Oklahoma Wildlife Diversity Program.
B. For purposes of this section, “nongame wildlife” means any
species of wildlife not legal ly classified as a game species or
furbearer by statute or by rule adopted pursuant to statute.
ENR. S. B. NO. 770 Page 2
C. 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 and pla ced to the credit of the Wildlife
Diversity Fund.
D. There is hereby created in the St ate Treasury a revolving
fund for the Oklahoma Wi ldlife Conservation Commission to be
designated the “Wildlife Diversity Fund ”. The fund shall be a
continuing fund, not subject to fiscal year limitations, and shall
consist of all monies received under the provisions of subsection C
of this section by th e Oklahoma Wildlife Conservation Commission.
The Oklahoma Wildlife Conservation Commission is hereby authorized
to invest all or part of the monies of said fund in any investment
permitted by a written inve stment policy adopted by the Wildlife
Conservation Commission; provided, all investments shall be made in
accordance with the Oklahoma Uniform Prudent Investor Act. Any
interest or dividends accruing from such investments shall be
deposited in the Wildlif e Diversity Fund. All mo nies accruing to
the credit of said fund are hereby appropriated and may be budgeted
and expended by the Oklahoma Wildlife Conservation Commissi on for
the purpose of preserving, protecting, perpetuating and enhancing
nongame wildlife in this state. Any monies withdrawn from said fund
by the Oklahoma Wildlife Conservation Commission for investment
pursuant to this section shall be deemed to be for the purpose of
preserving, protecting, perpetuating and enhancing nongame wildlife
in this state. Expenditures from said fund shall be made upon
warrants issued by the State Treasurer against claims filed as
prescribed by law with the Director of the Off ice of Management and
Enterprise Services for approval and payment.
E. 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 Title 68 of the Oklahoma Statutes and, if allowed, shall be
paid pursuant to the provisions of said section. Prior to the
apportionment set forth in subsection C of 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
ENR. S. B. NO. 770 Page 3
and placed to the credit of the Income Tax Withholding Refund
Account.
F. Pursuant to Section 2368.18 of Title 6 8 of the Oklahoma
Statutes, the income tax checkoff contained in this section is
hereby reauthorized effective January 1 , 2018 2022.
SECTION 2. This act shall become effective November 1, 2021.
ENR. S. B. NO. 770 Page 4
Passed the Senate the 8th day of March, 2021.
Presiding Officer of the Senate
Passed the House of Representatives the 22nd day of April, 2021.
Presiding Officer of the House
of Representatives
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of _________________ __, 20_______, at _______ o'clock _______ M.
By: _______________________________ __
Approved by the Governor of the State of Oklahoma this _____ ____
day of _________________ __, 20_______, at _______ o'clock ____ ___ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this _______ ___
day of __________________, 20 _______, at _______ o'clock _______ M.
By: _______________________________ __