Lindsay Lohan may hide some of her "Liz and Dick" money in the Caymans, because a Tanning salon is going after her with a punishment for not paying a judgment for a humongous tanning bill.

It has been 9 months since a Nevada judge controlled Lindsay to give the $40,000 bill to the salon and -- astonish; she has not paid a cent.  Now the salon is trying to find the topic moved to California, so it can append Lindsay's property to please the decision.

TMZ ruined the tale ... Lindsay racked up the bill for forceful bronzing among 2007-2009, consideration of Tanning Vegas, located in Nevada.