A. The Oklahoma Tax Commission shall include on each state individual tax return form for tax years beginning after December 31, 2003, and each state corporate tax return form for tax years beginning after December 31, 2003, an opportunity for the taxpayer to donate from a tax refund for the benefit of Oklahoma county fairs. B. The monies generated from donations made pursuant to subsection A of this section shall be collected by the Oklahoma Tax Commission and placed to the credit of the Oklahoma County Fair Enhancement Fund.Added by Laws 2003, c. 123, § 1, eff. Nov. 1, 2003.NOTE: Editorially renumbered from Title 68, § 2368.5 to avoid duplication in numbering.
Oklahoma Legal Code