Page 129

Oklahoma Statutes - Title 40. Labor Page 129 2. When a state of emergency does not directly impact the fund, the Commission shall adhere to the required duty to assess and collect a surcharge for that calendar quarter in an amount sufficient to keep the fund balance at Fifty Million Dollars ($50,000,000.00). Added by Laws 1983, c. 270, § 14, emerg. eff. June 23, 1983. Amended by Laws 1986, c. 205, § 9, emerg. eff. June 6, 1986; Laws 1992, c. 318, § 4, eff. July 1, 1992; Laws 2021, c. 56, § 2, eff. July 1, 2021; Laws 2025, c. 140, § 4, eff. Nov. 1, 2025.

§40-3-115. Appeal of determinations. APPEAL OF DETERMINATIONS. A. If a determination is made by the Oklahoma Employment Security Commission on any aspect of an employer's account, and a method of appeal or protest of the determination is not set out in the statute or rule under which the determination was made, the employer may appeal or protest the determination under the procedure set forth in subsection B of this section. B. 1. All determinations affecting an employer account must be made by the Commission in writing in a Notice of Determination and mailed to the employer at the employer's last-known address with the mailing date and appeal rights set out in the document. If the employer has elected to be notified by electronic means according to procedures set out in Oklahoma Employment Security Commission rules, notice shall be deemed to be given when the Commission transmits the notification by electronic means. 2. Within twenty (20) days after the mailing or transmission of the Notice of Determination as provided for in paragraph 1 of this subsection, the employer may file with the Commission, or its representative, a written request for a review and redetermination setting forth the employer's reasons therefor. If any employer fails to file a written request for review and redetermination within twenty (20) days without good cause, then the initial determination of the Commission shall be final, and no further appeal or protest shall be allowed. 3. If a written request for review and redetermination is filed, the Commission shall provide for a review and issue a Notice of Redetermination in the matter. The employer may appeal the redetermination by filing a written appeal within twenty (20) days of the date of the mailing of the Notice of Redetermination. If the employer fails to file a written appeal within twenty (20) days without good cause, the redetermination of the Commission shall be final and no further appeal shall be allowed. 4. Upon the timely filing of a written appeal, the Commission shall provide for an oral hearing to allow the employer to present evidence in support of the appeal. The standard of review on appeal shall be de novo. The Commission or its representatives shall, by