Oklahoma Code § 40-3-401

Title 40. Labor: Appeals to district court
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APPEALS TO DISTRICT COURT.
After the administrative appeal hearing process provided for in
Article III of this title is complete, any order, ruling or finding
that directly affects an employer or the Oklahoma Employment
Security Commission may be appealed by the affected entity to the
district court of the county of residence, or principal place of
business, of the employer; provided, however, if the employer is a
nonresident of this state, then to the district court of Oklahoma
County.

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