Oklahoma Code § 40-2-608

Title 40. Labor: Conclusiveness of determinations and decisions
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CONCLUSIVENESS OF DETERMINATIONS AND DECISIONS.
Except insofar as reconsideration of any determination is had
under Section 2-506 of this title, any right, fact, or matter in
issue, directly passed upon or necessarily involved in a
determination or redetermination which has become final, or in a
decision on appeal under this subsection which has become final,
shall be conclusive for all the purposes of this act as between the
Commission, the claimant, and all employers who had notice of such
determination, redetermination, or decision. Subject to appeal
proceedings and judicial review as provided in this title, any
determination, redetermination or decision as to rights to benefits
shall be conclusive for all the purposes of this act and shall not
be subject to collateral attack by any party.

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