This excerpt taken from the AAPL 8-K filed Feb 21, 2007.
1.1 Principal Office
The Board of Directors shall fix the location of the principal executive office of Apple Inc. (the Corporation) at any place within or outside the State of California. If the principal executive office is located outside California and the Corporation has one or more business offices in California, then the Board of Directors shall fix and designate a principal business office in California.
1.2 Other Offices
The Board of Directors may at any time establish branch or subordinate offices at any place or places.