If the Department issues a ruling, said ruling may be rendered within sixty (60) days of service of the petition or receipt of a response to a request for clarification. The ruling may be served on the petitioner by mail. The declaratory ruling, or refusal to issue such ruling, may be subject to judicial review as provided in the Administrative Procedures Act [75 O.S. § 306 ].
Okla. Admin. Code § 595:1-7-5