{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-115","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-115","heading":"Appeal of determinations","body":"APPEAL OF DETERMINATIONS.\n\nA. If a determination is made by the Oklahoma Employment\n\nSecurity Commission on any aspect of an employer's account, and a\n\nmethod of appeal or protest of the determination is not set out in\n\nthe statute or rule under which the determination was made, the\n\nemployer may appeal or protest the determination under the procedure\n\nset forth in subsection B of this section.\n\nB. 1. All determinations affecting an employer account must be\n\nmade by the Commission in writing in a Notice of Determination and\n\nmailed to the employer at the employer's last-known address with the\n\nmailing date and appeal rights set out in the document. If the\n\nemployer has elected to be notified by electronic means according to\n\nprocedures set out in Oklahoma Employment Security Commission rules,\n\nnotice shall be deemed to be given when the Commission transmits the\n\nnotification by electronic means.\n\n2. Within twenty (20) days after the mailing or transmission of\n\nthe Notice of Determination as provided for in paragraph 1 of this\n\nsubsection, the employer may file with the Commission, or its\n\nrepresentative, a written request for a review and redetermination\n\nsetting forth the employer's reasons therefor. If any employer\n\nfails to file a written request for review and redetermination\n\nwithin twenty (20) days without good cause, then the initial\n\ndetermination of the Commission shall be final, and no further\n\nappeal or protest shall be allowed.\n\n3. If a written request for review and redetermination is\n\nfiled, the Commission shall provide for a review and issue a Notice\n\nof Redetermination in the matter. The employer may appeal the\n\nredetermination by filing a written appeal within twenty (20) days\n\nof the date of the mailing of the Notice of Redetermination. If the\n\nemployer fails to file a written appeal within twenty (20) days\n\nwithout good cause, the redetermination of the Commission shall be\n\nfinal and no further appeal shall be allowed.\n\n4. Upon the timely filing of a written appeal, the Commission\n\nshall provide for an oral hearing to allow the employer to present\n\nevidence in support of the appeal. The standard of review on appeal\n\nshall be de novo. The Commission or its representatives shall, by\n\nwritten notice, advise the employer of the date of the hearing,\n\nwhich shall not be less than ten (10) days from the date of the\n\nmailing of the written notice. At the discretion of the Commission,\n\nthis hearing shall be conducted by the Commission, or by a\n\nrepresentative appointed by the Commission for this purpose. The\n\nappealing party shall bear the initial burden of proof at the\n\nhearing.\n\n5. Pursuant to the hearing, the Commission or its\n\nrepresentative shall, as soon as practicable, make a written order\n\nsetting forth its findings of fact and conclusions of law, and shall\n\nmail it to the employer at the employer's last-known address with\n\nthe mailing date and appeal rights set out in the document.\n\n6. The employer or the Commission may appeal the order to the\n\ndistrict court of the county in which the employer has its principal\n\nplace of business by filing a Petition for Review with the clerk of\n\nthe court within thirty (30) days after the date the order was\n\nmailed to all parties. If the employer does not have a principal\n\nplace of business in any county in this state, then the Petition for\n\nReview shall be filed with the Oklahoma County District Court. All\n\nappeals shall be governed by Part 4 of Article 3 of the Employment\n\nSecurity Act of 1980. If the employer fails to file an appeal to\n\nthe district court within the time allowed, the order shall be final\n\nand no further appeal shall be allowed.\n\nC. Untimely requests for review and redetermination pursuant to\n\nparagraph 2 of subsection B of this section and written protests for\n\nappeals filed pursuant to paragraph 3 of subsection B of this\n\nsection may be allowed for good cause shown, if the request for good\nto file an appeal to\n\nthe district court within the time allowed, the order shall be final\n\nand no further appeal shall be allowed.\n\nC. Untimely requests for review and redetermination pursuant to\n\nparagraph 2 of subsection B of this section and written protests for\n\nappeals filed pursuant to paragraph 3 of subsection B of this\n\nsection may be allowed for good cause shown, if the request for good\n\ncause is filed in writing with the Commission within one (1) year of\n\nthe date of the determination or redetermination that is the basis\n\nof the request for untimely filing.","path":["OK Code","Title 40"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"7947b64a6f429abd219704fca4977b768f8dff6b4545b7a431b8ecd2d454a790","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-114","next":"us-ok/okla.-stat.-tit.-40-40-3-116"},"notice":"GroundRules: Original legal text. Not legal advice."}