Florida Statute 192.105 - Full Text and Legal Analysis

The 2025 Florida Statutes

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

Annotations, Discussions, Cases:

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

Cases Citing Statute 192.105

Total Results: 5

Nikolits v. Haney

221 So. 3d 725, 2017 WL 2350298, 2017 Fla. App. LEXIS 7829

District Court of Appeal of Florida | Filed: May 31, 2017 | Docket: 60268367

Cited 2 times | Published

due process. The Taxpayer Bill of Rights, section 192.0105, Florida Statutes (2016), gives to the taxpayer

Rogers, Rogers v. Gregor, Skipper

District Court of Appeal of Florida | Filed: Dec 23, 2024 | Docket: 69491571

Published

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

Robert R. Turner v. Sharon W. Jordan

Court of Appeals for the Eleventh Circuit | Filed: Sep 17, 2024 | Docket: 68398166

Published

Argued: Apr 19, 2024

collection, and enforcement processes.” Id. § 192.0105; see Fla. Const. art. I, § 25. Florida’s Taxpayer’s

Edward A. Crapo, in his capacity as Alachua County Property Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corporation

District Court of Appeal of Florida | Filed: Jul 8, 2019 | Docket: 15885445

Published

with taxpayers under the laws of this state.”); § 192.0105, Fla. Stat. (creating a “Florida Taxpayer's

Grove Key Marina v. Casamayor v. City of Miami

166 So. 3d 879, 2015 Fla. App. LEXIS 7977

District Court of Appeal of Florida | Filed: May 27, 2015 | Docket: 2659842

Published

law to those material facts. Similarly, section 192.0105(3)(g), one of the enumerated “Taxpayer Rights