Vehicle License Tax Act Article 16
Transportation equipment newly manufactured, newly imported, or newly assembled and starting to be used shall be subject to the payment of the Vehicle license tax, calculated by subtracting the tax amount for the elapsed period from the annual tax amount.In the event of a transfer of ownership of the transportation equipment for which the Vehicle license tax has already been paid, if the transferor has already paid the full amount of Vehicle license tax for the whole year, the transferee shall not be liable for the Vehicle license tax for the same year.
中文原文 使用牌照稅法第16條
新產製、新進口或新裝配開始使用之交通工具，應納使用牌照稅，按全年稅額減除已過期間日數之稅額，計算徵收。
已納使用牌照稅之交通工具，所有權轉讓時，如原所有人已納全期使用牌照稅者，新所有人免納當期之稅。
已納使用牌照稅之交通工具，所有權轉讓時，如原所有人已納全期使用牌照稅者，新所有人免納當期之稅。