Okla. Stat. tit. 40, § 40-2-506: Redeterminations

REDETERMINATIONS.

The Oklahoma Employment Security Commission may reconsider a

determination only when it finds that an error in computation or

identity has occurred in connection therewith, or that wages of the

claimant pertinent to such determination, but not considered in

connection therewith, have been newly determined, or that reimbursed

pay or back pay was received by a claimant under circumstances that

would reduce the amount of benefits drawn, or that benefits have

been allowed or denied or the amount of benefits fixed on the basis

of misrepresentation or mistake of material facts, but no such

redetermination shall be made after the expiration of the benefit

year established by the initial determination, except that a

determination made because of a false statement or representation or

failure to disclose a material fact in violation of Section 5-102 or

5-103 of this title may be redetermined within two (2) years from

the date of such false statement or representation or failure to

disclose. Notice of any such redetermination shall be promptly

given to the parties entitled to notice of the original

determination, in the manner prescribed in the Employment Security

Act of 1980 with respect to notice of an original determination. If

the amount of benefits is increased upon such redetermination, an

appeal therefrom solely with respect to the matters involved in such

increase may be filed in the manner and subject to the limitations

provided in Part 5 of Article 2 of the Employment Security Act of

1980. If the amount of benefits is decreased upon such

redetermination, the matters involved in such decrease shall be

subject to review in connection with an appeal by claimant from any

determination upon a subsequent claim for benefits which may be

affected in amount or duration by such redetermination. Subject to

the same limitations and for the same reasons, the Commission may

reconsider the determination in any case in which the final decision

has been rendered by an appeal tribunal, the Board of Review or a

court, and may apply to the body or court which rendered such final

decision to issue a revised decision. In the event that an appeal

involving an original determination is pending as of the date a

redetermination thereof is issued, such appeal, unless withdrawn,

shall be treated as an appeal from such redetermination.