After the employer's appeal has been filed, a hearing will be set before the Assessment Board to allow the employer and the Commission an opportunity to present their arguments for or against the waiver. The notice of the hearing and the procedure regarding the conduct of the hearing shall be in accordance with, and governed by, the Oklahoma Employment Security Commission rules concerning Assessment Board procedure found in OAC 240:10-11.
Okla. Admin. Code § 240:10-5-47