Enforcement Rules of the Estate and Gift Tax Act Article 52-1 Law: Enforcement Rules of the Estate and Gift Tax Act Chinese: 遺產及贈與稅法施行細則第52-1條 The tax payment guarantee as referred to under Paragraph 1, Article 41 of the Act shall mean the guarantee provided in accordance with the guarantee requirement specified under Article 11-1 of the Tax Collection Act. 中文原文 遺產及贈與稅法施行細則第52-1條 本法第四十一條第一項之納稅保證，係指提供符合稅捐稽徵法第十一條之一規定之擔保品所為之擔保。
