Enforcement Rules of the Estate and Gift Tax Act Article 51

The properties approved by the competent tax authority for estate or gift tax payment and those with unpaid taxes attached thereto as set forth in Article 47 shall be transferred into national property under the management of the National Property Administration, Ministry of Finance with the ratios allocated to municipality, city,hsiang (township, city) and the long-term care service development fund established in accordance with the Long-Term Care Services Act according to the Act Governing the Allocation of Government Revenues and Expenditures and Article 58-2 of the Act clearly indicated. Where the payment in kind is land reserved for public facility, and the land is located within the municipal, city, or hsiang (township, city) to which allocation of the tax revenue is attributable, according to the ratios allocated, the land shall be transferred into national, municipal, city, and hsiang (township, city) properties, respectively.Objects used for tax payment shall be disposed of as early as possible. The receipts obtained during the period between acquisition and liquidation of such objects and the amount gained from the disposal shall be split between governments of different levels according to the statutory allocation ratios and the long-term care service development fund established in accordance with the Long-Term Care Services Act. The taxes and duties, charges and fees, management fees, and disposal fees thereto attached shall be paid by the management authority of the property using the income such property has produced or the amount gained from liquidating or selling said property to tenant farmers for payment.