Oklahoma Code § 40-3-115

Title 40. Labor: Appeal of determinations
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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

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
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.
Added by Laws 1997, c. 30, § 18, eff. July 1, 1997.  Amended by Laws
2006, c. 176, § 19, eff. July 1, 2006; Laws 2007, c. 354, § 8, eff.
Nov. 1, 2007; Laws 2012, c. 196, § 9, emerg. eff. May 8, 2012; Laws
2013, c. 71, § 12, eff. Nov. 1, 2013; Laws 2019, c. 251, § 9, eff.
July 1, 2019; Laws 2022, c. 360, § 19, eff. Nov. 1, 2022.

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