TRENTON - New Jersey's Treasury has identified the state's top business and individual tax delinquents who together owe about $83 million.

The treasury recently published the lists online and publicized the list on Tuesday.

There are about 50 people and couples who the state says owe about $32 million. There also about 50 businesses plus responsible individuals who owe $51 million.

The top individual debtor is a Florida resident who owes about $2.3 million. The state lists NSL Distributors, of Cherry Hill, as the top business debtor owing about $4 million A message with the company was not immediately returned.

Treasury spokesman Joseph Perone says the department does not usually release taxpayer information but that these debts are a matter of public record.