Top 500 Sales and Use Tax Delinquencies in California
The California State Board of Equalization (BOE) today updated its online list of the Top 500 sales and use tax delinquencies, <http://www.boe.ca.gov/cgi-bin/deliq.cgi> which total $501.7 million in taxes for the fourth quarter of 2013. Also, an interactive map<http://maps.gis.ca.gov/boe/Top500/Top500.aspx> displays location, account name, and amount owed by delinquent taxpayers.
Six of the 500 are local businesses.
Legislation enacted in 2011 (AB 1424, Perea<http://www.leginfo.ca.gov/pub/11-12/bill/asm/ab_1401-1450/ab_1424_bill_20111004_chaptered.html>) expanded the former Top 250 list to 500, and also required the BOE to provide confidential information to participating state agencies that issue taxpayers' occupational, professional, and driver licenses. In addition, it provided for delinquent taxpayers to be precluded from contracting with the state.
Since the inception of this program in 2007, the BOE has received $9.93 million from 117 qualifying taxpayers who came forward to pay their debts; 97 are making installment payments and 20 have paid their debt in full.
California law requires the BOE to post this information every quarter, and to remove amounts that are being addressed through payment arrangement, bankruptcy, litigation, or appeal. Taxpayers are notified 30 days before their information is posted, allowing them time to pay.
Of the total $501.7 million owed on the latest list, $95.8 million are jointly owed liabilities. This means individuals associated with a corporation, partnership, limited partnership, limited liability partnership, or limited liability company might be personally responsible for delinquent taxes.