Vehicle License Tax Act Article 32
Using non-transportation equipment as general transportation equipment on public water and land routes shall be handled by the transportation management authority in accordance with the provisions of the Road Traffic Management and Penalty Act.
中文原文 使用牌照稅法第32條
利用非交通工具之設備，作為一般交通工具，行駛公共水陸道路者，由交通管理機關依道路交通管理處罰條例之規定辦理。