Read the full stored bill text
An Act
ENROLLED SENATE
BILL NO. 1405 By: Hicks of the Senate
and
George of the House
An Act relating to tax refund donation; amending 29
O.S. 2021, Section 3-310, which relates to the
Wildlife Diversity Fund; reauthorizing certain income
tax checkoff; updating statutory language; and
providing an effective date.
SUBJECT: Oklahoma Wildlife Diversity Program
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 29 O.S. 2021, Section 3-310, is
amended to read as follows:
Section 3-310. A. The Oklahoma Tax Commission shall include on
each state individual income tax return form for tax years beginning
after December 31, 2001 tax year 2002 and subsequent tax years, and
each state corporate tax return form for tax years beginning after
December 31, 2001 tax year 2002 and subsequent tax years, an
opportunity for the taxpayer to donate from a tax refund for the
benefit of the Oklahoma Wildlife Diversity Program.
B. For purposes of this section, “nongame wildlife” means any
species of wildlife not legally classified as a game species or
furbearer by statute or by rule adopted pursuant to statute.
C. Except as otherwise provided for in this section, all monies
generated pursuant to subsection A of this section shall be paid to
ENR. S. B. NO. 1405 Page 2
the State Treasurer and placed to the credit of the Wildlife
Diversity Fund.
D. There is hereby created in the State Treasury a revolving
fund for the Oklahoma Wildlife 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 the Oklahoma Wildlife Conservation Commission.
The Oklahoma Wildlife Conservation Commission is hereby authorized
to invest all or part of the monies of said such fund in any
investment permitted by a written investment policy adopted by the
Oklahoma 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 Wildlife Diversity Fund. All
monies accruing to the credit of said such fund are hereby
appropriated and may be budgeted and expended by the Oklahoma
Wildlife Conservation Commission for the purpose of preserving,
protecting, perpetuating, and enhancing nongame wildlife in this
state. Any monies withdrawn from said such fund by the Oklahoma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 such 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, 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 those provisions.
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 and placed to the credit of the Income Tax
Withholding Refund Account.
ENR. S. B. NO. 1405 Page 3
F. Pursuant to Section 2368.18 of Title 68 of the Oklahoma
Statutes, the income tax checkoff contained in this section is
hereby reauthorized effective January 1, 2022 2027.
SECTION 2. This act shall become effective November 1, 2026.
ENR. S. B. NO. 1405 Page 4
Passed the Senate the 16th day of March, 2026.
Presiding Officer of the Senate
Passed the House of Representatives the 29th day of April, 2026.
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: _________________________________