Commodity Tax Act Article 12-4
A person who purchases a liquefied petroleum gas passenger vehicle and completed registration within 5 years from the effectiveness of this article, the commodity tax of such vehicle shall be reduced by NT$25,000.
中文原文 貨物稅條例第12-4條
於本條文生效日起五年內購買油氣雙燃料車並完成登記者，該汽車應徵之貨物稅每輛定額減徵新臺幣二萬五千元。