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Florida Statute 192.105 - Full Text and Legal Analysis Florida Statute 192.105 | Lawyer Caselaw & Research
Fla. Stat. § 192.105 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
192.105 Unlawful disclosure of federal tax information; penalty.—
(1) It is unlawful for any person to divulge or make known federal tax information obtained pursuant to 26 U.S.C. s. 6103, except in accordance with a proper judicial order or as otherwise provided by law for use in the administration of the tax laws of this state, and such information is confidential and exempt from the provisions of s. 119.07(1).
(2) Any person who violates the provisions of this section is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
History.—s. 1, ch. 78-160; s. 20, ch. 88-119; s. 37, ch. 90-360; s. 232, ch. 91-224; s. 48, ch. 96-406.

Arrestable Offenses under F.S. 192.105

M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd
§192.105INVADE PRIVACYUNLAWFUL DISCLOSURE OF FEDERAL TAX INFORMATIONM · 1st

Cases Citing F.S. 192.105

Fla. Stat. § 192.105 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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·Nikolits v. Haney, 221 So. 3d 725 (Fla. 4th DCA 2017).

Cited 2 times | Published | Florida 4th District Court of Appeal | 2017 WL 2350298, 2017 Fla. App. LEXIS 7829

due process. The Taxpayer Bill of Rights, section 192.0105, Florida Statutes (2016), gives to the taxpayer
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Cited as authority(citing case) (2024)
phrase: "rule_authority"
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·Robert R. Turner v. Sharon W. Jordan (11th Cir. 2024).

Published | Court of Appeals for the Eleventh Circuit

Argued: Apr 19, 2024

collection, and enforcement processes.” Id. § 192.0105; see Fla. Const. art. I, § 25. Florida’s Taxpayer’s
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Cited as authorityJordan (2026)
phrase: "rule_authority"
Cited as authority(citing case) (2025)
phrase: "rule_authority"
Cited as authority(citing case) (2025)
phrase: "rule_authority"
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Grove Key Marina v. Casamayor v. City of Miami, 166 So. 3d 879 (Fla. 3d DCA 2015).

Published | Florida 3rd District Court of Appeal | 2015 Fla. App. LEXIS 7977

law to those material facts. Similarly, section 192.0105(3)(g), one of the enumerated “Taxpayer Rights
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Edward A. Crapo, in his capacity as Alachua Cnty. Prop. Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corp. (Fla. 1st DCA 2019).

Published | Florida 1st District Court of Appeal

with taxpayers under the laws of this state.”); § 192.0105, Fla. Stat. (creating a “Florida Taxpayer's
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Rogers, Rogers v. Gregor, Skipper (Fla. 1st DCA 2024).

Published | Florida 1st District Court of Appeal

administered under the revenue laws of this state.” § 192.0105, Fla. Stat. And taxpayers’ “RIGHT TO KNOW” rights

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.