{"code":"GOV","codeName":"Government Code","section":"15673","citation":"Gov. Code, § 15673","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 3. EXECUTIVE DEPARTMENT [11000. - 15990.3.]","url":"https://blackletter.si/government-code/title-2/division-3"},{"name":"PART 9.5. Office of Tax Appeals [15670. - 15680.]","url":"https://blackletter.si/government-code/title-2/division-3/part-9.5"}],"history":"Added by Stats. 2017, Ch. 16, Sec. 13.   (AB 102)   Effective June 27, 2017.   Operative July 1, 2017, pursuant to Section 15680.","effective":"2017-06-27","html":"<p>The office’s headquarters shall be in Sacramento. A hearing office shall be located in Sacramento, Fresno, and Los Angeles.</p>","text":"The office’s headquarters shall be in Sacramento. A hearing office shall be located in Sacramento, Fresno, and Los Angeles.","otherVersions":[],"url":"https://blackletter.si/government-code/office-of-tax-appeals-15673","source":"California Legislative Information bulk export (pubinfo)"}