{"data":{"id":"us-ca/gov-15673","jurisdiction":"us-ca","citation":"GOV § 15673","heading":"","body":"The office’s headquarters shall be in Sacramento. A hearing office shall be located in Sacramento, Fresno, and Los Angeles.","path":["Government Code - GOV","TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","DIVISION 3. EXECUTIVE DEPARTMENT [11000. - 15990.3.]","PART 9.5. Office of Tax Appeals [15670. - 15680.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"7cdef72eedf07e617d8dc027a6eb0a4fc0fc7120b5b2f2a1b226806abce31df7","source_id":"us-ca","stale":false,"prev":"us-ca/gov-15672","next":"us-ca/gov-15674"},"notice":"GroundRules: Original legal text. Not legal advice."}