In the case of a state employee, the office from which the employee is paid does not include the Controller’s Office unless the employee works directly for the Controller’s Office. (CCP 706.101(a)(1)) A state department, board, or commission should be served directly, which in most cases will be in Sacramento. However, some state departments have their headquarters in other counties, such as the Los Angeles County Metropolitan Transportation Authority, which should be served in Los Angeles County.