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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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 | Sort by: Relevance | Newest First

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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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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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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. Dist. Ct. App. 2019).

Published | District Court of Appeal of Florida

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. For legal consultation, call 904-383-7448.