Deed Tax Act Article 29
The collection of deed tax shall be done by the municipal or county (city) tax authorities, or be delegated to the township, town, city, or district offices for collection.
中文原文 契稅條例第29條
契稅由直轄市及縣（市）稅捐稽徵處徵收或鄉、鎮、市、區公所代徵之。