SECTION 710:1-5-36. Evidence by official notice

(a)   The Administrative Law Judge in an administrative proceeding may, regardless of whether requested by the parties, take official notice of matters which the judges of district courts of Oklahoma can judicially notice and of facts within the scope of personal knowledge or within the specialized knowledge of the Tax Commission. Such official notice must be stated on the record, and the parties must have an opportunity to contest the material noticed. A party requesting the official notice must state upon the record sufficient information to enable the Administrative Law Judge to comply with the request.

(b)   If an Administrative Law Judge receives any document or other evidence from a party in connection with an administrative proceeding which has not been provided to the other party, the Administrative Law Judge shall give notice of such receipt to the party not receiving the document or other evidence and advise such party of its right to receive a copy of the document or other evidence.

[Source: Amended at 16 Ok Reg 2628, eff 6-25-99; Amended at 30 Ok Reg 1850, eff 7-11-13]