Commodity Tax Act Article 12-1
The Commodity Tax for passenger sedans, trucks and dual-purpose vehicle with cylinder volume not exceeding 2,000c.c. which have been purchased and completed registration during the period from the effectiveness of this article to December 31, 2009 could be cut NT$30,000 each.The Commodity Tax for motorcycles with cylinder volume not exceeding 150c.c. which have been purchased and completed registration during the period from the effectiveness of this article to December 31, 2009 could be cut NT$4,000 each.
中文原文 貨物稅條例第12-1條
汽缸排氣量在二千立方公分以下之小客車、小貨車、小客貨兩用車於本條文生效日起至中華民國九十八年十二月三十一日期間購買並完成登記者，應徵之貨物稅每輛定額減徵新臺幣三萬元。
汽缸排氣量在一百五十立方公分以下之機車於本條文生效日起至中華民國九十八年十二月三十一日期間購買並完成登記者，應徵之貨物稅每輛定額減徵新臺幣四千元。
汽缸排氣量在一百五十立方公分以下之機車於本條文生效日起至中華民國九十八年十二月三十一日期間購買並完成登記者，應徵之貨物稅每輛定額減徵新臺幣四千元。