1. A. If a determination is made by the Oklahoma Employment Security Commission on any aspect of an employer's account, and a method of protest of the determination is not set out in the statute under which the determination was made, then the employer may protest under the procedure set forth in subsection B of this section.

2. B.

   1. 1. All determinations affecting an employer account must be made by the Commission in writing and mailed to the employer at the employer's last-known address.
   2. 2. Within twenty (20) days after the mailing 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 protest to the determination and a request for an oral hearing de novo to present evidence in support of the protest.
   3. 3. If any employer fails to file a written protest within twenty (20) days as provided by this subsection, then the initial determination of the Commission shall be final, and no appeal shall be allowed.
   4. 4. The Commission or its representatives shall, by written notice, advise the employer of the date of the hearing, which shall not be less than ten (10) days from the date of the mailing of the written notice. At the discretion of the Commission, this hearing shall be conducted by the Commission, or by a representative appointed by the Commission for this purpose.
   5. 5. Pursuant to the hearing, the Commission or its representative shall, as soon as practicable, make a written order setting forth its findings of fact and conclusions of law, and shall mail it to the employer at the employer's last-known address.
   6. 6. The employer or the Commission may appeal the order to the district court by filing a Petition for Review with the clerk of the court within thirty (30) days after the date the order was mailed to all parties. The mailing date shall be specifically stated in the order. All appeals shall be governed by Part TV of Article III of the Employment Security Act of 1980.

Laws 1997, HB 1130, c. 30, § 18, emerg. eff. July 1, 1997.