STATE OF OKLAHOMA

1st Session of the 54th Legislature (2013)

SENATE BILL 616	By:	Brinkley

AS INTRODUCED

An Act relating to income tax; amending 68 O.S. 2011, Section 2368.18, which relates to income tax checkoffs; modifying circumstances by which checkoffs expire after specified date; and providing an effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1.     AMENDATORY     68 O.S. 2011, Section 2368.18, is amended to read as follows:
Section 2368.18.  All For tax years beginning before January 1, 2014, all income tax checkoffs provided for in state statute shall expire four (4) years after enactment, unless reauthorized by the Legislature.  For tax years beginning on or after January 1, 2015, all income tax checkoffs provided for in state statute shall expire during the tax year immediately following any year such checkoff is utilized on less than five hundred tax returns.
SECTION 2.  This act shall become effective November 1, 2013.

54-1-178	JCR	1/16/2013 3:23:35 PM