Okla. Stat. tit. 40, § 40-3-405: Deposit of assessment required

DEPOSIT OF ASSESSMENT REQUIRED.

As a condition precedent to the right of an employer to

prosecute an appeal, and as a jurisdictional prerequisite of the

district court to entertain the appeal, it is specifically provided

that, if the appeal be from an order, judgment, finding, or ruling

of the Oklahoma Employment Security Commission or its duly

authorized representative, the employer shall pay to the Commission

all amounts owing in the employer’s account. Any amounts so paid

shall, pending the final determination of the appeal, be reflected

by the Commission in the employer’s account, and if, upon a final

determination of the appeal the order of the Commission is reversed

or modified and it is determined that the contribution or part

thereof was erroneously assessed, or the contributions, penalties,

interest or fees should not be owed to the Commission, the amount

paid by the employer shall be refunded to the employer by the

Commission.