Tax Collection Act Article 14
Upon the death of a taxpayer, the will executor, heir(s), beneficiary (beneficiaries) or the estate administrator may divide the estate or deliver the gift property, if any, only after having paid all outstanding taxes in the order of payment specified under the applicable acts.In the event that the will executor, heir(s), beneficiary (beneficiaries) or the estate administrator acts contrary to the provisions of the preceding Paragraph, he/she shall pay in full the outstanding taxes.
中文原文 稅捐稽徵法第14條
納稅義務人死亡，遺有財產者，其依法應繳納之稅捐，應由遺囑執行人、繼承人、受遺贈人或遺產管理人，依法按稅捐受清償之順序，繳清稅捐後，始得分割遺產或交付遺贈。
遺囑執行人、繼承人、受遺贈人或遺產管理人，違反前項規定者，應就未清繳之稅捐，負繳納義務。
遺囑執行人、繼承人、受遺贈人或遺產管理人，違反前項規定者，應就未清繳之稅捐，負繳納義務。