Four teams exceeded baseball's spending threshold and owe luxury tax, a record number of offenders.

The Los Angeles Dodgers were hit with a record tax of nearly $43.6 million for a payroll just shy of $300 million.

The New York Yankees, Boston Red Sox and San Francisco Giants, a first-time offender, also received bills.

The Dodgers, who have not reached the World Series since winning the 1988 title, have a three-year tax total of $81.6 million.