Local Government Act Article 66
National taxes and special municipality and county/city taxes shall be allocated to special municipalities, counties/cities, and townships/cities in accordance with the provisions of the Act Governing the Allocation of Government Revenues and Expenditures.
中文原文 地方制度法第66條
直轄市、縣（市）、鄉（鎮、市）應分配之國稅、直轄市及縣（市）稅，依財政收支劃分法規定辦理。