1 STATE OF OKLAHOMA
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2 1st Session of the 58th Legislature (2021)
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3 SENATE BILL 379 By: David
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6 AS INTRODUCED
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7 An Act relating to individual income tax returns;
7 amending 68 O.S. 2011, Section 2368.12, as last
8 amended by Section 1, Chapter 92, O.S.L. 2018 (68
8 O.S. Supp. 2020, Section 2368.12), which relates to
9 donation from tax refund; reauthorizing certain
9 donation; and providing an effective date.
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12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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13 SECTION 1. AMENDATORY 68 O.S. 2011, Section 2368.12, as
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14 last amended by Section 1, Chapter 92, O.S.L. 2018 (68 O.S. Supp.
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15 2020, Section 2368.12), is amended to read as follows:
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16 Section 2368.12. A. Each state individual income tax return
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17 form for tax years which begin after December 31, 2003, and each
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18 state corporate tax return form for tax years beginning after
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19 December 31, 2003, shall contain a provision to allow a donation
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20 from a tax refund for the benefit of programs to recruit, train, and
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21 supervise volunteers as Court Appointed Special Advocates, as
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22 follows:
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 1 Support of programs for volunteers to act as Court Appointed
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2 Special Advocates for abused or neglected children. Check if you
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3 wish to donate from your tax refund: ( ) $2, ( ) $5, or ( ) $____.
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4 B. Except as otherwise provided for in this section, all monies
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5 generated pursuant to subsection A of this section shall be paid to
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6 the State Treasurer by the Oklahoma Tax Commission and placed to the
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7 credit of the Income Tax Checkoff Revolving Fund for Court Appointed
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8 Special Advocates created in subsection C of this section.
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9 C. There is hereby created in the State Treasury a revolving
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10 fund for the Office of the Attorney General to be designated the
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11 “Income Tax Checkoff Revolving Fund for Court Appointed Special
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12 Advocates”. The fund shall be a continuing fund, not subject to
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13 fiscal year limitations, and shall consist of all monies apportioned
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14 to the fund pursuant to the provisions of this section. All monies
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15 accruing to the credit of the fund are hereby appropriated and shall
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16 be budgeted and expended by the Office of the Attorney General for
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17 the purpose of providing grants to the Oklahoma CASA Association for
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18 the purpose of providing support for Court Appointed Special
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19 Advocates for abused and neglected children. Expenditures from the
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20 fund shall be made upon warrants issued by the State Treasurer
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21 against claims filed as prescribed by law with the Director of the
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22 Office of State Finance for approval and payment.
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23 D. If a taxpayer makes a donation pursuant to subsection A of
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24 this section in error, the taxpayer may file a claim for refund at
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 1 any time within three (3) years from the due date of the tax return.
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2 Such claims shall be filed pursuant to the provisions of Section
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3 2373 of this title. Prior to the apportionment set forth in this
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4 section, an amount equal to the total amount of refunds made
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5 pursuant to this subsection during any one (1) year shall be
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6 deducted from the total donations received pursuant to this section
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7 during the following year and such amount deducted shall be paid to
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8 the State Treasurer and placed to the credit of the Income Tax
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9 Withholding Refund Account.
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10 E. Pursuant to Section 2368.18 of this title, the income tax
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11 checkoff contained in this section is hereby reauthorized effective
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12 January 1, 2018 January 1, 2022.
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13 SECTION 2. This act shall become effective January 1, 2022.
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15 58-1-532 QD 1/12/2021 11:01:18 PM
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Statutes affected:
Introduced: 68-2368.12
Floor (House): 68-2368.12
Floor (Senate): 68-2368.12
Engrossed: 68-2368.12
Enrolled (final version): 68-2368.12