Okla. Stat. tit. 40, § 40-3-401: Appeals to district court

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.