Land Tax Act Article 47
Upon receiving the agricultural land tax payment notice, taxpayers or their designated agents shall, if the tax is to be paid in kind, submit the payment at the designated location within thirty days. If the tax is to be paid in cash, the payment shall be made to the public treasury within thirty days.
中文原文 土地稅法第47條
田賦納稅義務人或代繳義務人於收到田賦繳納通知單後，徵收實物者，應於三十日內向指定地點繳納；折徵代金者，應於三十日內向公庫繳納。