(a) An administrative law judge or the board may take official notice of any generally accepted technical fact in the fields of employment security, disability, or employment taxation, procedures adopted by the department, the U. S. Department of Labor Employment and Training Administration, or the determinations, rulings, orders, findings or decisions required by law to be made by the Director, administrative law judges, or the board.

(b) An administrative law judge or the board shall take official notice of those matters which must be judicially noticed by a court under section 451 of the Evidence Code. An administrative law judge or the board may take official notice of those matters set forth in section 452 of the Evidence Code.

(c) Before an administrative law judge takes official notice of those matters referred to in sections 452(g) or (h) of the Evidence Code, each party participating in the hearing shall be given reasonable opportunity to present information relevant to the propriety of taking official notice and the tenor of matters to be noticed.

(d) Before the board takes official notice of those matters referred to in section 452(g) or (h) of the Evidence Code, each party shall be given reasonable opportunity to present information relevant to the propriety of taking official notice and the tenor of the matters to be noticed.

(e) An administrative law judge or the board shall state in a decision, order, or on the record the matters concerning which official notice has been taken.