The failure to file a timely appeal from an Appeal Tribunal decision may be excused by the Board of Review for good cause shown. The question of whether there is good cause shall be determined by the Board of Review. Good cause is defined as a situation beyond the control of the parties. When an appeal is received untimely and there is no explanation for the late filing, the appellant and the appellee will be notified and the appellant will be given ten (10) days to give an explanation, after which the Board of Review will issue their opinion.
Okla. Admin. Code § 240:15-3-5