Public Disclosure of Tax Information

Article 1.5 of Chapter 8 of Part 1 of Division 2 of the Revenue and Taxation Code deals with the public disclosure of tax delinquencies under the California Sales and Use Tax Law.

Section 7063 requires the board to make available as a matter of public record each quarter a list of the 500 largest tax delinquencies in excess of $100,000 under this part. For purposes of compiling the list, a tax delinquency means an amount owed to the board which is three specified items.

However, a tax delinquency does not include any of the specified actions and may not be included on the list. The quarterly list must include specified information regarding each delinquency.