Grover Beach, CA -- Two Central Coast residents are on the California State Board of Equalization's list of the state's largest unpaid sales and use tax delinquencies for the second quarter of 2011. Curtis and Sandra Kiser of Grover Beach are each listed as having a liability amount due over $820,000. By law, the two had to be notified 30 days before the information was to become public. The Board of Equalization is mandated by state law to post an online list of the largest 250 tax delinquencies of more than $100,000 in tax.