Okla. Stat. tit. 40, § 40-3-115

APPEAL OF DETERMINATIONS.

A. If a determination is made by the Oklahoma Employment

Security Commission on any aspect of an employer's account, and a

method of appeal or protest of the determination is not set out in

the statute or rule under which the determination was made, the

employer may appeal or protest the determination under the procedure

set forth in subsection B of this section.

B. 1. All determinations affecting an employer account must be

made by the Commission in writing in a Notice of Determination and

mailed to the employer at the employer's last-known address with the

mailing date and appeal rights set out in the document. If the

employer has elected to be notified by electronic means according to

procedures set out in Oklahoma Employment Security Commission rules,

notice shall be deemed to be given when the Commission transmits the

notification by electronic means.

2. Within twenty (20) days after the mailing or transmission of

the Notice of Determination as provided for in paragraph 1 of this

subsection, the employer may file with the Commission, or its

representative, a written request for a review and redetermination

setting forth the employer's reasons therefor. If any employer

fails to file a written request for review and redetermination

within twenty (20) days without good cause, then the initial

determination of the Commission shall be final, and no further

appeal or protest shall be allowed.

3. If a written request for review and redetermination is

filed, the Commission shall provide for a review and issue a Notice

of Redetermination in the matter. The employer may appeal the

redetermination by filing a written appeal within twenty (20) days

of the date of the mailing of the Notice of Redetermination. If the

employer fails to file a written appeal within twenty (20) days

without good cause, the redetermination of the Commission shall be

final and no further appeal shall be allowed.

4. Upon the timely filing of a written appeal, the Commission

shall provide for an oral hearing to allow the employer to present

evidence in support of the appeal. The standard of review on appeal

shall be de novo. The Commission or its representatives shall, by

Oklahoma Statutes - Title 40. Labor Page 129

written notice, advise the employer of the date of the hearing,

which shall not be less than ten (10) days from the date of the

mailing of the written notice. At the discretion of the Commission,

this hearing shall be conducted by the Commission, or by a

representative appointed by the Commission for this purpose. The

appealing party shall bear the initial burden of proof at the

hearing.

5. Pursuant to the hearing, the Commission or its

representative shall, as soon as practicable, make a written order

setting forth its findings of fact and conclusions of law, and shall

mail it to the employer at the employer's last-known address with

the mailing date and appeal rights set out in the document.

6. The employer or the Commission may appeal the order to the

district court of the county in which the employer has its principal

place of business by filing a Petition for Review with the clerk of

the court within thirty (30) days after the date the order was

mailed to all parties. If the employer does not have a principal

place of business in any county in this state, then the Petition for

Review shall be filed with the Oklahoma County District Court. All

appeals shall be governed by Part 4 of Article 3 of the Employment

Security Act of 1980. If the employer fails to file an appeal to

the district court within the time allowed, the order shall be final

and no further appeal shall be allowed.

C. Untimely requests for review and redetermination pursuant to

paragraph 2 of subsection B of this section and written protests for

appeals filed pursuant to paragraph 3 of subsection B of this

section may be allowed for good cause shown, if the request for good
to file an appeal to

the district court within the time allowed, the order shall be final

and no further appeal shall be allowed.

C. Untimely requests for review and redetermination pursuant to

paragraph 2 of subsection B of this section and written protests for

appeals filed pursuant to paragraph 3 of subsection B of this

section may be allowed for good cause shown, if the request for good

cause is filed in writing with the Commission within one (1) year of

the date of the determination or redetermination that is the basis

of the request for untimely filing.