Vehicle License Tax Act Article 4
The municipal and county (city) government may, based on actual circumstances, exempt vessels from the Vehicle license tax and report to the Ministry of Finance (hereinafter referred to as the MOF) for record.
中文原文 使用牌照稅法第4條
直轄市及縣（市）政府得視實際狀況，對船舶核定免徵使用牌照稅，並報財政部備查。