By RONALD BLUM
AP Baseball Writer
NEW YORK (AP) — The Los Angeles Dodgers opened the season with an all-time high $310.6 million payroll for purposes of the luxury tax and are on track to pay a record tax of nearly $47 million. The figures were compiled by Major League Baseball and obtained by The Associated Press. Five teams exceeded the $230 million threshold as of opening day, with the New York Mets at $289.3 million, the Yankees at $261.4 million, Philadelphia at $233.1 million and Boston at $232.3 million.