Gov. Code, § 15673 · Part 9.5. Office of Tax Appeals

Gov. Code, § 15673

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The office’s headquarters shall be in Sacramento. A hearing office shall be located in Sacramento, Fresno, and Los Angeles.

Notes and commentary — not statutory text

History

Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15680.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV&sectionNum=15673.
Text hash: sha256 7cdef72eedf07e617d8dc027a6eb0a4fc0fc7120b5b2f2a1b226806abce31df7
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.