ENROLLED SENATE
BILL NO. 1659 By: Newhouse of the Senate
and
Dills
of the House
An Act relating to tax credits; amending 68 O.S. 2021, Section
2357.206, which relates to the Oklahoma Equal Opportunity Education Scholarship
Act; modifying date by which certain organizations must submit certain
information; modifying frequency of submission; allowing information to be
submitted electronically; directing information to be submitted to chairs and
vice chairs of certain committees; modifying date by which certain public
school districts and foundations must submit certain information; updating
statutory references; and providing an effective date.
SUBJECT: Tax credits
BE IT
ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1.
AMENDATORY 68 O.S. 2021,
Section 2357.206, is amended to read as follows:
Section 2357.206. A. This act shall be known and may be cited as
the “Oklahoma Equal Opportunity Education Scholarship Act”.
B.
1. Except as provided in
subsection G of this section, after August 26, 2011, there shall be allowed a
credit for any taxpayer who makes a contribution to an eligible
scholarship-granting organization.
The credit shall be equal to fifty
percent (50%) of the total amount of contributions made during a taxable year,
not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two
Thousand Dollars ($2,000.00) for married individuals filing jointly, or One
Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal
business entity including limited and general partnerships, corporations,
subchapter S corporations and limited liability companies, plus any suspended
credits pursuant to subparagraph d of paragraph 2 of subsection I of this
section; provided, if total credits claimed pursuant to this paragraph exceed
the cap amount established pursuant to paragraphs 1 and 2 of subsection E of
this section, the credit shall be equal to the taxpayer’s proportionate share
of the cap for the taxable year, as determined pursuant to subsection I of this
section.
2.
For any taxpayer who makes a contribution to an eligible
scholarship-granting organization and makes a written commitment to contribute
the same amount for an additional year, the credit for the first year and the
additional year shall be equal to seventy-five percent (75%) of the total
amount of the contribution made during a taxable year, not to exceed the
amounts established in paragraph 1 of this subsection for the taxable year in
which the credit provided in this subsection is claimed. The taxpayer shall provide evidence of the
written commitment to the Oklahoma Tax Commission at the time of filing the
refund claim.
3.
The credits authorized pursuant to the provisions of this subsection
shall be allocable to the partners, shareholders, members, or other
equity owners of a taxpayer that is authorized to be treated as a partnership
for purposes of federal income tax reporting for the taxable year for which the
tax credits authorized by this subsection are claimed on the applicable return,
together with required schedules, forms or reports of the partners,
shareholders, members, or other equity owners of the taxpayer. Tax credits which are allocated to such
equity owners shall only be limited in amount for the income tax return of a
natural person or persons based upon the limitation of the total credit amount
to the entity from which the tax credits have been allocated and shall not be
limited to One Thousand Dollars ($1,000.00) for single individuals or limited
to Two Thousand Dollars ($2,000.00) for married persons filing a joint return.
4.
On or before December 31, 2017 April 30, 2024, and once
every four (4) two (2) years thereafter, such
scholarship-granting organization and educational improvement grant
organization shall electronically submit to the Oklahoma Tax Commission,
the Governor, President Pro Tempore of the Senate and, the
Speaker of the House of Representatives, and the chairs and vice chairs of
the education committees of the Senate and House of Representatives an
audited financial statement for the organization along with information
detailing the benefits, successes, or failures of the program, and make
publicly available on its website the financial statement and information
submitted pursuant to this paragraph.
C.
1. Except as provided in
subsection G of this section, after August 26, 2011, there shall be allowed a
credit for any taxpayer who makes a contribution to an eligible educational
improvement grant organization. Except
as otherwise provided by paragraph 2 of this subsection, the credit shall be
equal to fifty percent (50%) of the total amount of contributions made during a
taxable year, not to exceed One Thousand Dollars ($1,000.00) for single
individuals, Two Thousand Dollars ($2,000.00) for married individuals filing
jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which
is a legal business entity including limited and general partnerships,
corporations, subchapter S corporations and limited liability companies, plus
any suspended credits pursuant to subparagraph d of paragraph 2 of subsection I
of this section; provided, if total credits claimed pursuant to this paragraph
exceed the cap amount established pursuant to paragraphs 3 and 4 of subsection
E of this section, the credit shall be equal to the taxpayer’s proportionate
share of the cap for the taxable year, as determined pursuant to subsection I
of this section.
2.
For any taxpayer who makes a contribution to an eligible educational
improvement grant organization and makes a written commitment to contribute the
same amount for an additional year, the credit for the first year and the
additional year shall be equal to seventy-five percent (75%) of the total
amount of the contribution made during a taxable year, not to exceed the cap
amount established in paragraphs 3 and 4 of subsection E of this section for
the taxable year in which the credit provided in this paragraph is claimed;
provided, if total credits claimed pursuant to this paragraph exceed the cap
established pursuant to paragraphs 3 and 4 of subsection E of this section, the
credit shall be equal to the taxpayer’s proportionate share of the cap for the
taxable year, as determined pursuant to subsection I of this section. The taxpayer shall provide evidence of the
written commitment to the Oklahoma Tax Commission at the time of filing the
refund claim.
3.
The credits authorized pursuant to the provisions of this subsection
shall be allocable to the partners, shareholders, members, or other
equity owners of a taxpayer that is authorized to be treated as a partnership
for purposes of federal income tax reporting for the taxable year for which the
tax credits authorized by this subsection are claimed on the applicable return,
together with required schedules, forms, or reports of the partners,
shareholders, members, or other equity owners of the taxpayer. Tax credits which are allocated to such
equity owners shall only be limited in amount for the income tax return of a
natural person or persons based upon the limitation of the total credit amount
to the entity from which the tax credits have been allocated and shall not be
limited to One Thousand Dollars ($1,000.00) for single individuals or limited
to Two Thousand Dollars ($2,000.00) for married persons filing a joint return.
D.
1. For contributions made on or
after January 1, 2022, there shall be allowed a credit for any taxpayer who
makes a contribution to an eligible public school foundation or public school
district. Except as otherwise provided
by paragraph 2 of this subsection, the credit shall be equal to fifty percent
(50%) of the total amount of contributions made during a taxable year, not to
exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand
Dollars ($2,000.00) for married individuals filing jointly, or One
Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal
business entity including limited and general partnerships, corporations,
subchapter S corporations and limited liability companies; provided, if total
credits claimed pursuant to this paragraph exceed the cap amount established
pursuant to paragraph 4 of subsection E of this section, the credit shall be
equal to the taxpayer’s proportionate share of the cap for the taxable year, as
determined pursuant to subsection I of this section.
2. Except as otherwise
provided by paragraph 1 of this subsection, for any taxpayer who makes a
contribution to an eligible public school foundation or public school district
and makes a written commitment to contribute the same amount for an additional
year, the credit for the first year and the additional year shall be equal to
seventy-five percent (75%) of the total amount of the contribution made during
a taxable year, not to exceed the cap amount established in paragraph 4 of
subsection E of this section for the taxable year in which the credit provided
in this paragraph is claimed. The
taxpayer shall provide evidence of the written commitment to the Oklahoma Tax
Commission at the time of filing the refund claim; provided, if total credits
claimed pursuant to this paragraph exceed the cap amount established pursuant
to paragraph 4 of subsection E of this section, the credit shall be equal to
the taxpayer’s proportionate share of the cap for the taxable year, as
determined pursuant to subsection I of this section.
3.
The credits authorized pursuant to the provisions of this subsection
shall be allocable to the partners, shareholders, members, or other
equity owners of a taxpayer that is authorized to be treated as a partnership
for purposes of federal income tax reporting for the taxable year for which the
tax credits authorized by this subsection are claimed on the applicable return,
together with required schedules, forms, or reports of the partners,
shareholders, members, or other equity owners of the taxpayer. Tax credits which are allocated to such
equity owners shall only be limited in amount for the income tax return of a
natural person or persons based upon the limitation of the total credit amount
to the entity from which the tax credits have been allocated and shall not be
limited to One Thousand Dollars ($1,000.00) for single individuals or limited
to Two Thousand Dollars ($2,000.00) for married persons filing a joint return.
4.
On or before December 31, 2022 April 30, 2024, and once every four (4) years thereafter, such eligible
public school foundation and public school district shall submit to the
Oklahoma Tax Commission, the Governor, President Pro Tempore of the Senate,
and the Speaker of the House of Representatives an audited financial statement
for the organization along with information detailing the benefits, successes,
or failures of the programs.
E.
Except as otherwise provided pursuant to subsection I of this section:
1.
The total credits authorized pursuant to subsection B of this section
for all taxpayers for tax years 2017 through 2021 shall not exceed Three
Million Five Hundred Thousand Dollars ($3,500,000.00) annually;
2.
The total credits authorized pursuant to subsection B of this section
for all taxpayers for tax years 2022 and subsequent tax years shall not exceed
Twenty-five Million Dollars ($25,000,000.00) annually;
3.
The total credits authorized pursuant to subsection C of this section
for all taxpayers for tax years 2017 through 2021 shall not exceed One Million
Five Hundred Thousand Dollars ($1,500,000.00) annually;
4.
The total credits authorized pursuant to subsections C and D of this
section for all taxpayers for tax year 2022 and subsequent tax years shall not
exceed Twenty-five Million Dollars ($25,000,000.00) annually. In addition to the cap amount prescribed by
this paragraph, the credit amount shall also be limited to Two Hundred Thousand
Dollars ($200,000.00) of credits per public school district annually; and
5.
The cap on total credits provided for in this subsection shall be
allocated by the Tax Commission as provided in subsection I of this section.
F.
For credits claimed for eligible contributions made during tax year 2014
and thereafter, a credit shall not be allowed by the Oklahoma Tax Commission
for contributions made to a scholarship-granting organization or an educational
improvement grant organization if that organization’s percentage of funds
actually awarded is less than ninety percent (90%). For purposes of this section, the “percentage
of funds actually awarded” shall be determined by dividing the total amount of
funds actually awarded as educational scholarships or educational improvement
grants over the most recent twenty-four (24) months by the total amount available
to award as educational scholarships or educational improvement grants over the
most recent twenty-four (24) months.
G.
Any tax credits which are earned by a taxpayer pursuant to this section
during the time period beginning August 26, 2011, through December 31, 2012,
may not be claimed for any period prior to the taxable year beginning January
1, 2013. No credits which accrue during
the time period beginning August 26, 2011, through December 31, 2012, may be used
to file an amended tax return for any taxable year prior to the taxable year
beginning January 1, 2013.
H.
As used in this section:
1.
“Eligible student” means a child of school age who is lawfully present
in the United States and who is a member of a household in which the total
annual income during the preceding tax year does not exceed an amount equal to
three hundred percent (300%) of the income standard used to qualify for a free
or reduced-price school lunch or who, during the immediately preceding school
year, attended or, by virtue of the location of such student’s place of
residence, was eligible to attend a public school in this state which has been
identified for school improvement as determined by the State Board of Education
pursuant to the requirements of the No Child Left Behind Act of 2001, P.L. No.
107-110. Once a student has received an
educational scholarship, as defined in paragraph 3 of this subsection, the
student and any siblings who are members of the same household shall remain
eligible until they graduate from high school or reach twenty-one (21) years of
age, whichever occurs first;
2.
“Eligible special needs student” means a child who has been provided
services under an Individual Individualized Family Service Plan
through the SoonerStart program and during transition was evaluated and
determined to be eligible for school district services, a child of school age
who has attended public school in our state with an individualized education
program pursuant to the Individuals With Disabilities Education Act, 20
U.S.C.A., Section 1400 et seq., or a child who has been diagnosed by a
clinical professional as having a significant disability that will affect
learning and who has been approved by the board of a scholarship-granting
organization;
3.
“Educational scholarships” means:
a. scholarships
to an eligible student of up to Five Thousand Dollars ($5,000.00) or eighty
percent (80%) of the statewide annual average per-pupil expenditure as
determined by the National Center for Education Statistics, U.S. Department of
Education, whichever is greater, to cover all or part of the tuition, fees,
and transportation costs of a qualified school which is accredited by the State
Board of Education or an accrediting association approved by the Board pursuant
to Section 3-104 of Title 70 of the Oklahoma Statutes,
b. scholarships
to an eligible student of up to Five Thousand Dollars ($5,000.00) or eighty
percent (80%) of the statewide annual average per-pupil expenditure as
determined by the National Center for Education Statistics, U.S. Department of
Education, whichever is greater, to cover the educational costs of a qualified
school which does not charge tuition, which enrolls special populations of
students, and which is accredited by the State Board of Education or an
accrediting association approved by the Board pursuant to Section 3-104 of
Title 70 of the Oklahoma Statutes, or
c. scholarships
to an eligible special needs student of up to Twenty-five Thousand Dollars
($25,000.00) to cover all or part of the tuition, fees, and
transportation costs of a qualified school for eligible special needs students
which is accredited by the State Board of Education or an accrediting
association approved by the Board pursuant to Section 3-104 of Title 70 of the
Oklahoma Statutes;
4.
“Low-income eligible student” means an eligible student or eligible
special needs student who qualifies for a free or reduced-price lunch;
5.
“Qualified school” means an early childhood, elementary, or
secondary private school in this state including schools which provide special
educational programs for three-year-olds or prekindergarten educational
programs for four-year-olds, which:
a. is
accredited by the State Board of Education or an accrediting association
approved by the Board pursuant to Section 3-104 of Title 70 of the Oklahoma
Statutes,
b. is
in compliance with all applicable health and safety laws and codes,
c. has
a stated policy against discrimination in admissions on the basis of race,
color, national origin, or disability, and
d. ensures
academic accountability to parents and guardians of students through regular
progress reports;
6.
“Qualified school for eligible special needs students” means an early
childhood, elementary, or secondary private school in a county in this
state including schools which provide special educational programs for
three-year-olds or prekindergarten educational programs for four-year-olds;
7.
“Scholarship-granting organization” means an organization which:
a. is
a nonprofit entity exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
b. distributes
periodic scholarship payments as checks made out to an eligible student’s or
eligible special needs student’s parent or guardian and mailed to the qualified
school where the student is enrolled,
c. spends
no more than ten percent (10%) of its annual revenue on expenditures other than
educational scholarships as defined in paragraph 3 of this subsection,
d. spends
each year a portion of its expenditures on educational scholarships for
low-income eligible students, as defined in paragraph 4 of this subsection, in
an amount equal to or greater than the percentage of low-income eligible
students in the state,
e. ensures
that scholarships are portable during the school year and can be used at any
qualified school that accepts the eligible student or at any qualified school
for special needs students that accepts the eligible special needs student,
f. registers
with the Oklahoma Tax Commission as a scholarship-granting organization, and
g. has
policies in place to:
(1) carry
out criminal background checks on all employees and board members to ensure that
no individual is involved with the organization who might reasonably pose a
risk to the appropriate use of contributed funds, and
(2) maintain
full and accurate records with respect to the receipt of contributions and
expenditures of those contributions and supply such records and any other
documentation required by the Tax Commission to demonstrate financial
accountability;
8.
“Annual revenue” means the total amount or value of contributions
received by an organization from taxpayers awarded credits during the
organization’s fiscal year and all amounts earned from interest or investments;
9.
“Public school” means public schools as defined in Section 1-106 of
Title 70 of the Oklahoma Statutes;
10.
“Eligible public school district” means any public school;
11.
“Early childhood education program” means a special educational program
for eligible special needs students who are three (3) years of age or a
prekindergarten educational program provided to children who are at least four
(4) years of age but not more than five (5) years of age on or before September
1;
12.
“Innovative educational program” means an advanced academic or academic
improvement program that is not part of the regular coursework of a public
school but that enhances the curriculum or academic program of the school or
provides early childhood education programs to students;
13.
“Educational improvement grant” means a grant to an eligible public
school to implement an innovative educational program for students including
the ability for multiple public schools to make an application and be awarded a
grant to jointly provide an innovative educational program;
14.
“Educational improvement grant organization” means an organization
which:
a. is
a nonprofit entity exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3), and
b. contributes
at least ninety percent (90%) of its annual receipts as grants to eligible
schools for innovative educational programs.
For purposes of this subparagraph, an educational improvement grant
organization contributes its annual cash receipts when it expends or otherwise
irrevocably encumbers those funds for expenditure during the then current
fiscal year of the organization or during the next succeeding fiscal year of
the organization; and
15.
“Eligible public school foundation” means a nonprofit entity formed
pursuant to the laws of this state and is exempt from federal income taxation
pursuant to either Section 501(c)(3) or Section 509(a) of the Internal Revenue
Code of 1986, as amended. Each public
school foundation must be approved by the local board of education prior to
accepting qualifying donations.
I.
Total credits authorized by this section shall be allocated as follows:
1.
By January 10 of the year immediately following each calendar year, a
scholarship-granting organization, an educational improvement grant
organization, an eligible public school foundation, or public school
district which accepts contributions pursuant to this section shall provide
electronically to the Tax Commission information on each contribution accepted
during such taxable year. At least once
each taxable year, the entity making the report shall notify each contributor
that Oklahoma law provides for a total, statewide cap on the amount of income
tax credits allowed annually;
2. a. If the Tax Commission determines the total
combined credits claimed for contributions made to scholarship-granting
organizations during the most recently completed calendar year by all taxpayers
are in excess of the statewide cap amount provided in paragraphs 1 and 2 of
subsection E of this section, the Tax Commission shall first allocate any
amount of credits not claimed for contributions made to organizations authorized
pursuant to subsections C and D of this section, then shall determine the
percentage of the contribution which establishes the proportionate share of the
credit which may be claimed by any taxpayer so that the total maximum credits
authorized by this section are not exceeded.
b. If
the Tax Commission determines the total combined credits claimed for
contributions made to organizations authorized pursuant to subsections C and D
of this section during the most recently completed calendar year by all taxpayers
are in excess of the statewide cap amount provided in paragraphs 3 and 4 of
subsection E of this section, the Tax Commission shall first allocate any
amount of credits not claimed for contributions made to scholarship-granting
organizations, then shall determine the percentage of the contribution which
establishes the proportionate share of the credit which may be claimed by any
taxpayer so that the maximum credits authorized by this section are not
exceeded.
c. If
the Tax Commission determines the total combined credits claimed for
contributions made to organizations authorized pursuant to subsections C and D
of this section during the most recently completed calendar year by all
taxpayers are in excess of the per public school district cap pursuant to
paragraph 4 of subsection E of this section, the Tax Commission shall first
allocate any amount of credits not claimed for contributions made to other
organizations authorized pursuant to subsections C and D of this section, then
shall determine the percentage of the contribution which establishes the
proportionate share of the credit which may be claimed by any taxpayer so that
the maximum credits authorized by this section are not exceeded.
d. Beginning
for tax year 2016, credits earned, but not allowed due to the application of
statewide caps provided in subsection E of this section will be considered
suspended and authorized to be used in the next immediate tax year and applied
to the next year’s statewide cap; and
3.
The Tax Commission shall publish the percentage of the contribution
which may be claimed as a credit by contributors for the most recently
completed calendar year on the Tax Commission website no later than February 15
of each calendar year for contributions made the previous year. Each organization authorized pursuant to
subsections B, C, and D of this section shall notify contributors of
that amount annually.
J.
No tax credits authorized by this section shall be used to reduce the
tax liability of the taxpayer to less than zero (0).
K.
Any credits authorized by this section allowed but not used in any tax
year may be carried over, in order, to each of the three (3) years following
the year of qualification.
L.
1. In order to qualify under this
section, each organization authorized pursuant to subsections C and D of this
section shall submit an application with information to the Oklahoma Tax
Commission on a form prescribed by the Tax Commission that:
a. enables
the Tax Commission to confirm that the organization is a nonprofit entity
exempt from taxation pursuant to the provisions of the Internal Revenue Code,
26 U.S.C., Section 501(c)(3) or Section 509(a), and
b. describes
the proposed innovative educational program or programs supported by the
organization.
2.
The Tax Commission shall review and approve or disapprove the
application, in consultation with the State Department of Education.
3.
In order to maintain eligibility under this section, an organization
authorized pursuant to subsections C and D of this section shall annually
report the following information to the Tax Commission and publish on its
website by September 1 of each year:
a. the
name of the innovative educational program or programs and the total amount of
the grant or grants made to those programs during the immediately preceding
school year,
b. a
description of how each grant was utilized during the immediately preceding
school year and a description of any demonstrated or expected innovative
educational improvements,
c. the
names of the public school and school districts where innovative educational
programs that received grants during the immediately preceding school year were
implemented,
d. where
the organization collects information on a county-by-county basis, and
e. the
total number and total amount of grants made during the immediately preceding
school year for innovative educational programs at public school by each county
in which the organization made grants.
4.
The information required under paragraph 3 of this subsection shall be
submitted on a form provided by the Tax Commission. No later than May 1 of each year, the Tax
Commission shall annually distribute sample forms together with the forms on
which the reports are required to be made to each approved organization.
5.
The Tax Commission shall not require any other information be provided
by an organization, except as expressly authorized in this section.
M.
1. Beginning in 2023 for the
2022-2023 academic year, in order to maintain registration, a
scholarship-granting organization shall annually report to the Tax Commission
by September 1 of each year the following information regarding the educational
scholarships funded by the organization in the previous academic year:
a. the
name and address of the scholarship-granting organization,
b. the
names of the qualifying schools that received funding for educational
scholarships, the total amount of funds paid to each qualifying school,
and the total number of scholarship recipients enrolled in each qualifying
school,
c. the
total number and total dollar amount of contributions received during the
previous academic year,
d. the
total number and total dollar amount of educational scholarships awarded and
funded during the previous academic year,
e. the
total number, total dollar amount, and percentage of educational
scholarships awarded and funded during the previous academic year disaggregated
into the following categories:
(1) low-income
eligible students,
(2) students
who during the immediately preceding school year attended or who were eligible
by virtue of the residence of the student to attend a public school in the
state which was identified for school improvement by the State Board of
Education,
(3) eligible
special needs students, and
(4) students
who were first-time recipients of a scholarship including information about the
type of public or private school the student was enrolled in during the entire
previous academic year,
f. the
percentage of annual revenue received by the organization from donations which
qualify for tax credits pursuant to this section which was not expended on
scholarships,
g. disaggregated
data reported under this subsection shall be redacted if reporting would allow
for identification of specific children, and shall be reported in accordance
with the Student Data Accessibility, Transparency and Accountability Act of
2013, division b of subparagraph 2 of subsection C of Section 3-168 of Title 70
of the Oklahoma Statutes, and the Family Educational Rights and Privacy Act of
1974 (FERPA), 20 U.S.C., Section 1232g, and
h. the
percentage of the total amount of education scholarship expenditures spent on
low-income eligible students.
2. The Tax Commission
shall make available on its website:
a. the
information submitted by the scholarship-granting organization pursuant to
paragraph 1 of this subsection,
b. a
list of participating schools, and
c. all
other application information submitted to the Tax Commission by a
scholarship-granting organization, except that information which would violate
the privacy of an individual.
3.
A scholarship-granting organization shall annually submit verification
to the Tax Commission that the organization still meets the criteria set forth
in paragraph 7 of subsection H of this section.
N.
Contributions made pursuant to subsections B, C, and D of this act
section shall not be used by the Legislature to reduce the amount
appropriated for the financial support of public schools.
O.
In consultation with the State Department of Education, the Tax
Commission shall promulgate rules necessary to implement this act the
Oklahoma Equal Opportunity Education Scholarship Act. The rules shall include procedures for the
registration of a scholarship-granting organization, an educational improvement
grant organization, a public school foundation, or public school
district for purposes of determining if the organization meets the requirements
of this act the Oklahoma Equal Opportunity Education Scholarship Act
or for the revocation of the registration of an organization, if applicable,
and for notice as required in subsection I of this section.
SECTION 2.
This act shall become effective November 1, 2022.
Passed the Senate the 14th day of February, 2022.
Presiding Officer of the Senate
Passed the House of Representatives the 19th day of April, 2022.
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: _________________________________