Each employer who files an application for refund under 40 O.S. Section 3-304 shall be notified of a determination denying the application in writing. Any employer aggrieved by the determination denying the application for refund may file a request for review and redetermination pursuant to 40 O.S. Section 3-115.
Okla. Admin. Code § 240:10-5-31
Amended at 30 Ok Reg 484, eff 5-15-13