A. The Oklahoma Tax Commission shall include on each state individual 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 from a tax refund for the benefit of the Oklahoma Department of Veterans Affairs Equipment and Capital Improvement Program.
B. The monies generated from donations made pursuant to subsection A of this section shall be used by the Oklahoma Department of Veterans Affairs to purchase equipment and develop capital improvement projects and to acquire properties for expanding or improving existing projects, or for future projects to include site acquisition, architectural plan development and construction.
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 placed to the credit of the Capital Improvement Program Revolving Fund.
D. There is hereby created in the State Treasury a revolving fund for the Oklahoma Department of Veterans Affairs to be designated "Capital Improvement Program Revolving Fund". The fund shall be a continuing fund not subject to fiscal year limitations and shall consist of all monies received pursuant to the provisions of this section. The Oklahoma Department of Veterans Affairs is hereby authorized to invest all or part of the monies of the fund in securities and any interest or dividends accruing from the investments and any monies generated at the time of redemption of the investments shall be deposited in the Capital Improvement Program Revolving Fund. All monies accruing to the credit of the fund are hereby appropriated and may be budgeted and expended by the Oklahoma Department of Veterans Affairs for the purposes stated in subsection B of this section. Any monies withdrawn from the fund by the Oklahoma Department of Veterans Affairs for investment pursuant to this section shall be deemed to be for the purpose of equipment purchases or enhancing the veterans capital improvement programs of the State of Oklahoma. 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 Management and Enterprise Services for approval and payment.
E. If a taxpayer makes a donation pursuant to subsection A of this section in error, the 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 during the following year, and the amount deducted shall be paid to the State Treasurer and placed to the credit of the Income Tax Withholding Refund Account.
Added by Laws 1994, c. 278, § 37, eff. Sept. 1, 1994. Amended by Laws 2001, c. 358, § 29, eff. July 1, 2001; Laws 2012, c. 304, § 648.
Structure Oklahoma Statutes
Title 72. Soldiers and Sailors
§72-2. "Ex-service person", "veteran", and "war veteran" defined.
§72-5. Veterans to whom provisions available.
§72-6. Nontransferability of privileges - Penalty.
§72-6-1. Impersonating member or veteran of the United States Armed Forces - Punishment.
§72-6-2. Wearing uniform of the United States Armed Forces or Public Health Service - Punishment.
§72-7. State-operated parks and museum admission.
§72-22. Duties of county clerk - Violation a misdemeanor.
§72-31a. State Veterans' Cemetery System.
§72-34. Interment or cremation assistance for indigent veterans.
§72-35. K-I-A Reinterment Fund.
§72-36. Short title - Dignity in Burial Act.
§72-48. Leave of absence during active or inactive duty or service - Public employees.
§72-48.1. Leave of absence during active service - Private sector employees.
§72-48.2. Extension of professional license during active duty.
§72-49.1. Removal of disability of minority.
§72-50.1. Powers of military officers.
§72-50.2. Rank of officer - Spouse's acknowledgment - Authentication - Acknowledgment before notary.
§72-50.21. Qualifications of recipients.
§72-50.22. Procedure for applications and approval.
§72-50.23. Design - Payment of cost.
§72-50.24. Korean Conflict Medallion Program.
§72-50.25. Oklahoma Legislative Medal of Honor.
§72-50.26. Oklahoma Gold Star Medal.
§72-63.1. Commission and Department created - Cabinet-level status - Composition - Administration.
§72-63.2. Members of Commission - Filing copy of audits by veterans' organizations.
§72-63.3. Powers and duties of Commission - Travel expenses.
§72-63.5. Collections from patients and members for care and maintenance.
§72-63.5a. Authorization through the Centers for Medicare and Medicaid and Medicare Services.
§72-63.6. Workers' compensation for certain employees of State War Veterans Home Facilities.
§72-63.7. Requirements for administrative personnel.
§72-63.7A. Classification of certain positions to Merit System of Personnel Administration.
§72-63.8. Administration of various departments, agencies and funds.
§72-63.9. Muskogee and Tulsa Claims Offices - Managers and assistant managers.
§72-63.10. Employee training programs - Funding - Salary, tuition, and subsistence contracts.
§72-63.10a. Department of Veterans Affairs on-the-job employee safety program.
§72-63.11. State flag for certain deceased national guard members and peace officers.
§72-63.11a. State flag for death of soldiers - Letter of condolence.
§72-63.12. Lease and/or loan agreement for hospital or health care facilities improvements.
§72-63.13. Power to be exercised in conjunction with local public trust.
§72-63.14. Payment of certain bonds.
§72-63.15. Cooperative agreements with local public trusts.
§72-63.17. Limits on expenditure for capital projects.
§72-63.18A. Department of Veterans Affairs - Unclassified positions and personnel.
§72-63.20. Deposit of proceeds.
§72-63.21. Certified volunteers - Provision of meals for services rendered.
§72-63.22. Preference for veteran vendors.
§72-64. Certain positions to remain exempt or unclassified.
§72-65.1. Department directed to proceed on certain projects.
§72-67.11. W.V.C. Revolving Fund.
§72-67.13. Expenditures and loans from fund.
§72-67.13a. War veterans defined - Retirement benefits.
§72-67.13b. Benefits for persons serving after January 31, 1955.
§72-68.2. Contracts with educational institutions for establishment of training courses.
§72-191. Short title - Veterans Volunteer Guardianship Act.
§72-192. Guardianship created under prior law.
§72-193. Appointment as guardian – Procedure - Duties.
§72-194. Requirements for subject and guardian.
§72-196. Guardian as fiduciary.
§72-197. Treatment in institution - Commitment - Transfer.
§72-202. Management and control.
§72-221. Establishment - Site - Purpose - Administration and control.
§72-221.1. State Veterans Home at Norman - Operation and administration - Legal description.
§72-221.3. Competitive bidding for provision of supplies and services under Medicare Part B.
§72-221.4. Purchase of products available through General Services Administration contracts.
§72-221.5. Individual purchasing entity.
§72-223. Acceptance of Act of Congress – Participation in per diem grant program.
§72-223.1. Employer-based nurse aide training programs.
§72-226. State Veterans Home at Clinton - Establishment – Employees – Legal description.
§72-229. State Veterans Home at Talihina - Establishment - Employees.
§72-229.1. Authority to plan, develop and construct Oklahoma veterans facilities.
§72-241. State Accrediting Agency - Members - Contracts with federal agencies.
§72-242. Officers - Rules and regulations - Qualifications and duties of staff.
§72-302. Tuition-free career and technology education - Exception.
§72-303. Eligibility of veterans.
§72-305. Eligibility of descendants of servicemen.
§72-307. Benefits prohibited in certain instances.
§72-352. Compilation, evaluation and distribution of information.
§72-353. Identity of veteran not to be disclosed - Exception - Statistical information.
§72-354. Privileges and immunities.
§72-355. Attorney General to represent veterans in certain class actions.
§72-357. Referral and screening functions to be discontinued under certain conditions.
§72-362. Compilation, evaluation and distribution of information.
§72-363. Privileges and immunities.
§72-404. Reporting names of employed special disabled veterans.
§72-410. Oklahoma Veteran Housing Program Act.
§72-411. Oklahoma Veteran Housing Program Revolving Fund.
§72-412. Special housing grant program for disabled veterans.
§72-421. Oklahoma Veterans Registry.
§72-422. Oklahoma Women Veterans Program.
§72-440. Acceptance of gifts, donations, bequests, grants or contracts.