Vehicle License Tax Act Article 38

This Act shall come into effect upon promulgation. However, the provisions of Article 7 amended on May 30, 2014, and the Appendix 5 specified in Article 6 amended on November 14, 2017, shall come into effect on January 1st of the following year after the amendment is promulgated.
中文原文 使用牌照稅法第38條
本法自公布日施行。
但中華民國一百零三年五月三十日修正之第七條及一百零六年十一月十四日修正之第六條附表五規定,自修正公布日之次年一月一日施行。

English translation for reference only; the Chinese text prevails. Not legal advice.