Florida Statute 192.105 | Lawyer Caselaw & Research

The 2024 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

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

Annotations, Discussions, Cases:

Cases Citing Statute 192.105

Total Results: 7

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

Court: District Court of Appeal of Florida | Date Filed: 2019-07-08

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

Nikolits v. Haney

Court: District Court of Appeal of Florida | Date Filed: 2017-05-31

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

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

Grove Key Marina v. Casamayor v. City of Miami

Court: District Court of Appeal of Florida | Date Filed: 2015-05-27

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

Snippet: counterclaim against them pursuant to sections 192.0105(3)(g) and 57.105 of the Florida Statutes. The

Bauknight v. Monroe County

Court: District Court of Appeal of Florida | Date Filed: 2008-09-17

Citation: 994 So. 2d 362, 2008 WL 4224294

Snippet: under 42 U.S.C. § 1983. Williamson, 473 U.S. at 192, 105 S.Ct. 3108; Patsy v. Bd. of Regents, 457 U.S.

Ago

Court: Florida Attorney General Reports | Date Filed: 1991-08-08

Snippet: the clerk of the circuit court. 3 And see, S. 192.105, F.S. (1990 Supp.), making the disclosure of federal

Brown, Et Ux. v. City of Palatka

Court: Supreme Court of Florida | Date Filed: 1938-03-04

Citation: 181 So. 529, 132 Fla. 260

Snippet: 251, 97 So.2d 383; Mitchell v. Mason, 90 Fla. 192, 105 So.2d 404; Lowe v. DeLaney, 54 Fla. 480,44 So

Mitchell v. Shields

Court: Supreme Court of Florida | Date Filed: 1937-05-12

Citation: 175 So. 524, 128 Fla. 536, 1937 Fla. LEXIS 1284

Snippet: 83 Sou. Rep. 869; Mitchell v. Mason, 90 Fla. 192, 105 Sou. Rep. 404; Mitchell v. Mason,90 Fla. 201,