California – Top 500 Sales and Use Tax Delinquencies

SALT Report 2262 – The California State Board of Equalization updated their list of the Top 500 sales and use tax delinquencies for the first quarter of 2013. California law requires the BOE to post this information every quarter, removing any amounts that are currently being addressed through arranged payments, bankruptcy, litigation, or appeal.

Currently the state is owed more than $581 million in unpaid taxes. Of the total amount owed, $113 million are jointly owed liabilities. This means individuals that are associated with a corporation, partnership, limited partnership, limited liability partnership, or limited liability company may be held personally responsible if the delinquent taxes are not paid.

In 2011, legislation was passed that expanded the delinquent taxpayer list from the Top 250 to the Top 500. It also required the BOE to provide the delinquent taxpayers’ confidential information to any state agency that issues occupational, professional, or driver’s licenses. Additionally, anyone on the list is prohibited from contracting with the state for goods or services until their debts are paid.

The BOE has created an interactive map that displays the location, account name, and amount owed by taxpayers who are on the delinquent list.

For Further Information

California State Board of Equalization – News Release

Top 500 List