More than 40 Santa Marians are among 173 Santa Barbara County residents who are owed money by the Internal Revenue Service in undelivered tax refunds.

Refunds sent to taxpayers who move without notifying the IRS or U.S. Postal Service are sent back to the taxing agency, said officials. Nationwide the agency is looking for 115,478 people whose checks, which total more than ,110 million, were undeliverable.

In Santa Maria, 45 people have money due, with checks averaging about ,945, said Victor Omelczenko, spokesman for the IRS in a written statement.

One person from Guadalupe has an outstanding check, according to the IRS.

Twenty of the county?s outstanding checks belong to residents in the Lompoc area. Those checks total ,17,119 or an average check of about ,855.

To see if you are owed money, visit www.santamariatimes.com for a complete list. For more information on missing refunds, visit www.irs.gov. For those without Internet access, call the IRS toll-free at 1-800-829-1954.