Land Tax Act Article 55
When making up for the agricultural land tax payable in accordance with the provisions of the preceding article, the in-kind levies owed shall be recovered in kind; the cash equivalence and penalties shall be paid according to the conversion standards at the time of payment; The amount to be paid for the purchase of agricultural products with the collection of agricultural land tax shall be determined by the approved standards prevailing at the time of purchase.
中文原文 土地稅法第55條
依前條規定追補應繳田賦時，實物部分按實物追收之；代金及罰鍰部分，按繳交時實物折徵代金標準折收之；應發隨賦徵購實物價款，按徵購時核定標準計發之。