Details of levy clause of constructional advantage Article 75
The community development fee collection agency for projects extending across two (2) or more administrative regions such as provinces (cities) or counties (cities) and under joint processing by all project in-charge agencies from relevant municipalities and counties (cities) shall be the respective in-charge agency of the project if the fees are imposed upon lands and the improvements thereon; where the fees are imposed upon vehicles and vessels, the in-charge agency shall be appointed from among the relevant agencies by the central competent authority of the business concerned.
中文原文 工程受益費徵收條例施行細則第75條
工程跨越二省（市）或二縣（市）以上行政區域，並由各該直轄市、縣（市）之主辦工程機關共同辦理者，其徵收機關，以土地及改良物為徵收標的者，由各該機關分別徵收；以車輛、船舶為徵收標的者，由其中央目的事業主管機關指定由一方徵收。