Okla. Stat. tit. 40, § 40-2-608: Conclusiveness of determinations and decisions

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.