Details of levy clause of constructional advantage Article 67
For community development fees imposed upon vehicles, the following procedure shall apply according to highway (bridge) classifications:1.For national highways, the central competent highway authority shall report to the Executive Yuan for approval.2.For provincial highways or highways designated to be under the charge of the central competent highway authority, the central competent highway authority shall report to the Executive Yuan for approval. For highways designated to be under the charge of the municipal competent highway authority, the municipal competent highway authority shall report to the Municipality Government and complete all legal procedures.3.For county/Hsiang routes, the county government shall complete the legal procedures and report to the central competent highway authority for approval and recordation.
中文原文 工程受益費徵收條例施行細則第67條
工程受益費以車輛為徵收標的者，應依公路（橋樑）分類按左列程序辦理：
一、國道由中央公路主管機關報請行政院核定。
二、省道或指定由中央公路主管機關主辦之公路，由中央公路主管機關報請行政院核定。
指定由直轄市公路主管機關主辦之公路，由直轄市公路主管機關報請直轄市政府核定，完成法定程序。
三、縣鄉道由縣政府完成法定程序，並報請中央公路主管機關核備。
一、國道由中央公路主管機關報請行政院核定。
二、省道或指定由中央公路主管機關主辦之公路，由中央公路主管機關報請行政院核定。
指定由直轄市公路主管機關主辦之公路，由直轄市公路主管機關報請直轄市政府核定，完成法定程序。
三、縣鄉道由縣政府完成法定程序，並報請中央公路主管機關核備。