(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.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 192 - Taxation: General Provisions
192.011 - All Property to Be Assessed.
192.032 - Situs of Property for Assessment Purposes.
192.037 - Fee Timeshare Real Property; Taxes and Assessments; Escrow.
192.048 - Electronic Transmission.
192.053 - Lien for Unpaid Taxes.
192.071 - Administration of Oaths.
192.091 - Commissions of Property Appraisers and Tax Collectors.
192.102 - Payment of Property Appraisers’ and Collectors’ Commissions.
192.105 - Unlawful Disclosure of Federal Tax Information; Penalty.