Top 500 Sales & Use Tax Delinquencies in California

Below is a list of the 500 largest delinquent sales and use tax accounts over $100,000.

The Board of Equalization (BOE) is required by law* to post this information every quarter, removing amounts that are being addressed through payment arrangement, bankruptcy, litigation, or appeal.

Each taxpayer is notified 30 days before their information is posted.

Since the inception of this program, the BOE has received a total of $12.2 million from 145 qualifying taxpayers that came forward to take care of their debts: 120 through installment payment agreements and 25 by making payment in full.

Taxpayers can request that any full or partial payments be posted on this list.

If your information has been posted in error, or you have questions about the list, please contact the BOE at 916-445-5167.

Questions from the media should be directed to 916-327-8988.

*This requirement is found in Section 7063 of the Revenue and Taxation Code.

Click Here to View an Interactive Map of the Top 500 Delinquent Accounts.


Note: The link above opens an interactive map displaying the location of California’s Top 500 Sales & Use Tax Delinquent taxpayers. The dot’s size is relative to the amount of tax owed. Utilizing the zoom and orientation tools at the bottom left corner you can navigate to specific dots. Placing your cursor on the dot reveals: taxpayer name, address, and amount owed.