Oklahoma Code § 40-3-116

Title 40. Labor: Reconsideration of determination
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RECONSIDERATION OF DETERMINATION.
A.  The Oklahoma Employment Security Commission may reconsider a
determination of the basis of:
1.  An error in computation;
2.  An error in identity;
3.  Misrepresentation of material facts;
4.  Mistake of material facts;
5.  An error in interpretation or application of the law; or
6.  A timely request made pursuant to paragraph 2 of subsection
B of Section 3-115 of Title 40 of the Oklahoma Statutes.

B.  A redetermination shall be made within three (3) years of
the last day of the month following the calendar quarter that is
subject to the redetermination.
C.  Notice and appeal of a redetermination shall be governed by
the provisions of Section 3-115 of Title 40 of the Oklahoma
Statutes.

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