Florida Statute 192.105 | Lawyer Caselaw & Research

The 2024 Florida Statutes (including 2025 Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 192
TAXATION: GENERAL PROVISIONS

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F.S. 192.105

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.

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Amendments to 192.105

Arrestable Offenses / Crimes under Fla. Stat. 192.105

Level: Degree
Misdemeanor/Felony: First/Second/Third

S192.105 - INVADE PRIVACY - UNLAWFUL DISCLOSURE OF FEDERAL TAX INFORMATION - M: F

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