Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
1
2 2nd Session of the 60th Legislature (2026)
2
3 SENATE BILL 1405 By: Hicks
3
4
4
5
5
6 AS INTRODUCED
6
7 An Act relating to tax refund donation; amending 29
7 O.S. 2021, Section 3-310, which relates to the
8 Wildlife Diversity Fund; reauthorizing certain income
8 tax checkoff; updating statutory language; and
9 providing an effective date.
9
10
10
11
11
12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
12
13 SECTION 1. AMENDATORY 29 O.S. 2021, Section 3-310, is
13
14 amended to read as follows:
14
15 Section 3-310. A. The Oklahoma Tax Commission shall include on
15
16 each state individual income tax return form for tax years beginning
16
17 after December 31, 2001 tax year 2002 and subsequent tax years, and
17
18 each state corporate tax return form for tax years beginning after
18
19 December 31, 2001 tax year 2002 and subsequent tax years, an
19
20 opportunity for the taxpayer to donate from a tax refund for the
20
21 benefit of the Oklahoma Wildlife Diversity Program.
21
22 B. For purposes of this section, "nongame wildlife" means any
22
23 species of wildlife not legally classified as a game species or
23
24 furbearer by statute or by rule adopted pursuant to statute.
24
Req. No. 2601 Page 1
1 C. Except as otherwise provided for in this section, all monies
1
2 generated pursuant to subsection A of this section shall be paid to
2
3 the State Treasurer and placed to the credit of the Wildlife
3
4 Diversity Fund.
4
5 D. There is hereby created in the State Treasury a revolving
5
6 fund for the Oklahoma Wildlife Conservation Commission to be
6
7 designated the "Wildlife Diversity Fund". The fund shall be a
7
8 continuing fund, not subject to fiscal year limitations, and shall
8
9 consist of all monies received under the provisions of subsection C
9
10 of this section by the Oklahoma Wildlife Conservation Commission.
10
11 The Oklahoma Wildlife Conservation Commission is hereby authorized
11
12 to invest all or part of the monies of said such fund in any
12
13 investment permitted by a written investment policy adopted by the
13
14 Oklahoma Wildlife Conservation Commission; provided, all investments
14
15 shall be made in accordance with the Oklahoma Uniform Prudent
15
16 Investor Act. Any interest or dividends accruing from such
16
17 investments shall be deposited in the Wildlife Diversity Fund. All
17
18 monies accruing to the credit of said such fund are hereby
18
19 appropriated and may be budgeted and expended by the Oklahoma
19
20 Wildlife Conservation Commission for the purpose of preserving,
20
21 protecting, perpetuating, and enhancing nongame wildlife in this
21
22 state. Any monies withdrawn from said such fund by the Oklahoma
22
23 Wildlife Conservation Commission for investment pursuant to this
23
24 section shall be deemed to be for the purpose of preserving,
24
Req. No. 2601 Page 2
1 protecting, perpetuating, and enhancing nongame wildlife in this
1
2 state. Expenditures from said such fund shall be made upon warrants
2
3 issued by the State Treasurer against claims filed as prescribed by
3
4 law with the Director of the Office of Management and Enterprise
4
5 Services for approval and payment.
5
6 E. If a taxpayer makes a donation pursuant to subsection A of
6
7 this section in error, such taxpayer may file a claim for refund at
7
8 any time within three (3) years from the due date of the tax return.
8
9 Such claims shall be filed pursuant to the provisions of Section
9
10 2373 of Title 68 of the Oklahoma Statutes and, if allowed, shall be
10
11 paid pursuant to the provisions of said section those provisions.
11
12 Prior to the apportionment set forth in subsection C of this
12
13 section, an amount equal to the total amount of refunds made
13
14 pursuant to this subsection during any one (1) year shall be
14
15 deducted from the total donations received pursuant to this section
15
16 during the following year and such amount deducted shall be paid to
16
17 the State Treasurer and placed to the credit of the Income Tax
17
18 Withholding Refund Account.
18
19 F. Pursuant to Section 2368.18 of Title 68 of the Oklahoma
19
20 Statutes, the income tax checkoff contained in this section is
20
21 hereby reauthorized effective January 1, 2022 2027.
21
22 SECTION 2. This act shall become effective November 1, 2026.
22
23
23
24 60-2-2601 QD 12/31/2025 2:04:26 AM
24
Req. No. 2601 Page 3Every fact on this page links to its source, starting with the official bill record.