California – Top 500 Sales and Use Tax Delinquencies

SALT Report 2972 – The California State Board of Equalization updated their list of the Top 500 sales and use tax delinquencies for the third quarter of 2013. California law requires the BOE to post this information every quarter, removing any amounts that are being addressed through arranged payments, bankruptcy, litigation, or appeal.

Currently California is owed more than $525.3 million in unpaid taxes. Of the total amount owed, $108.7 million are jointly owed liabilities. This means that individuals who are associated with a corporation, partnership, limited partnership, limited liability partnership, or limited liability company may be held personally liable, 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. The legislation also required that the BOE provide the delinquent taxpayers’ confidential information to any state agency that issues occupational, professional, or driver’s licenses, as these agencies have the authority to suspend or deny a license to anyone whose name appears on the list.

Lastly, anyone on the list is prohibited from contracting with the state for goods or services until their debts are paid.

For Further Information

California State Board of Equalization – Top 500 Sales and Use Tax Delinquencies in California