1972 Public Bond Issuance Act Article 11
Unmatured principal and interest coupons of certificates of any issue of the Bond may, within two months prior to the principal repayment date, be used at full face value to offset income tax, estate tax, customs duties, commodity tax, mining concession tax, and public real estate auction purchase prices.
中文原文 中華民國六十一年度公債發行條例第11條
本公債各期債票未到期之本息票，在還本期日前二個月內，均得按票面十足抵繳所得稅、遺產稅、關稅、貨物稅，礦區稅稅款及國有房地產標售價款。