§ 192.105, Fla. Stat. · Chapter 192. TAXATION: GENERAL PROVISIONS
Unlawful disclosure of federal tax information; penalty.
Text — 2026 Florida Statutes
(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.
Notes and commentary — not statutory text
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.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0192/0192.html
- Text hash
- sha256 9118b170e4c69068496842e0f1524056aa31f1a9680020baed4860404e5d9ad0
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 119.07, Fla. Stat.Inspection and copying of records; photographing public records; fees; exemptions.Printed as s. 119.07(1)
- § 775.082, Fla. Stat.Penalties; applicability of sentencing structures; mandatory minimum sentences for certain reoffenders previously released from prison.Printed as s. 775.082
- § 775.083, Fla. Stat.Fines.Printed as s. 775.083
Cited by 1 provision
Provisions in this library whose text cites § 192.105, Fla. Stat.. Each shows the citation as that text prints it.
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