Okla. Stat. tit. 40, § 40-4-502: Employing units to maintain records open to Commission

EMPLOYING UNITS TO MAINTAIN RECORDS OPEN TO COMMISSION. Each

employing unit shall keep true and accurate work records, for such

periods of time and containing such information as the Commission

may prescribe. Such records shall be maintained for a period of

four (4) years and shall be open to inspection and be subject to

being copied by the Commission or its authorized representatives at

any reasonable time.