Okla. Stat. tit. 40, § 40-3-117: Findings of fact or law

FINDINGS OF FACT OR LAW.

Any findings of fact or law, judgment, conclusion or final order

made by the Oklahoma Employment Security Commission or its

representatives under Article 3 of the Employment Security Act of

1980 shall be conclusive and binding for all purposes concerning

this act. The findings of fact or law, judgment, conclusion or

final order of the Oklahoma Employment Security Commission or its

representatives shall not be conclusive or binding in any separate

or subsequent action or proceeding that does not involve the

Oklahoma Employment Security Commission and shall not be used as

evidence in any separate or subsequent action or proceeding in any

other forum regardless of whether or not the prior action was

between the same or related parties or involved the same facts.