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The state Board of Equalization today posted the quarterly list of California's biggest sales and use tax delinquents.

State law requires the board to make the list public every three months in an effort to encourage the scofflaws to pay up. The board said in a prepared release today that the state has received about $5.2 million from 37 taxpayers since the program began.

This quarter's Top Ten list is headed once again by Downey-based California Target Enterprises, which owes $18.3 million. Closer to the Capitol, the Lyon's at 30th and J in Sacramento placed 14th, owing the state about $4.1 million. That's a lot of burgers. Management at the restaurant has said the store is no longer affiliated with the company which owes the state.

See the full list here.

Editor's Note: This post has been updated to reflect that the Board of Equalization, not state Controller and Board of Equalization member John Chiang, released the list of tax scofflaws. Updated 12:10 p.m. Aug. 31, 2011.


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