Steven Seagal owes US$ 350,000 in taxes

Two celebrities are on a notable list in California, but it's not exactly the A-list.

The state's Franchise Tax Board says singer Dionne Warwick and actor Steven Seagal are among the top 500 people and businesses owing the most in unpaid taxes. The tax board released its list Thursday.

It says Warwick, who now lives in New Jersey, owes California $2.6 million. She's been delinquent since 2003, but her publicist, Kevin Sasaki, says Warwick has worked out a repayment plan with the state and is paying down her debt.

Seagal owes the state nearly $350,000 and has been on the list since April. Telephone messages were left with his agent and his company, Steamroller Productions, on Thursday.

Technology entrepreneur Halsey Minor, of San Rafael, owes the most to the state — $10.7 million.