Vehicle License Tax Act Article 21
Upon the expiration of the Vehicle license tax collection period, the competent tax authority shall, in conjunction with the police force, dispatch personnel to organize inspection teams, conduct comprehensive vehicle inspections, and the competent tax authority or the police may conduct surprise inspections at any time.
中文原文 使用牌照稅法第21條
使用牌照稅徵收期滿後，應由主管稽徵機關會同警察機關派員組織檢查隊，舉行車輛總檢查，並得由主管稽徵機關或警憲隨時突擊檢查。