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Dodgers hit with MLB-record $43 million in luxury tax

NEW YORK -- The Los Angeles Dodgers have been hit with a record luxury tax of nearly $43.6 million for a payroll that fell just shy of $300 million.

For the first time, four teams exceeded the spending threshold and owe tax. The New York Yankees and Boston Red Sox will pay along with the San Francisco Giants, a first-time offender.

Los Angeles finished with a record payroll of $291 million this year, according to final calculations made by Major League Baseball on Friday and obtained by The Associated Press. For purposes of the tax, which uses a different calculation method and includes benefits, the Dodgers' payroll was $297.