A W-1040 form.
Every three months, California’s Board of Equalization is required by law to list the people and companies who haven’t ponied up their sales and use taxes — and what a list it is.
The Board of Equalization has churned out over 500 entries. That's just for those companies who owe more than $100,000.
The biggest delinquent is a company in Downey called California Target Enterprises. They’ve topped the list for two years with a bill of $18 million.
Others include P&M Service Stations in Garden Grove, a company which owes about $11 million — good enough for number three on the list.
The full list can be found at boe.ca.gov.