Vehicle License Tax Act Article 37
The enforcement regulations for the collection of Vehicle license tax shall be formulated separately by municipal and county (city) governments in accordance with this Act and submitted to the MOF for recordation.
中文原文 使用牌照稅法第37條
使用牌照稅徵收細則，由直轄市及縣（市）政府依本法分別擬訂，送財政部備案。