Land Tax Act Article 26
In areas where in-kind payment is collected, local government may purchase the grain with tax according to local grain production conditions. The standards for such purchase shall be approved by the Executive Yuan.
中文原文 土地稅法第26條
徵收實物地方，得視當地糧食生產情形，辦理隨賦徵購實物；其標準由行政院核定之。