Vehicle License Tax Act｜第 2 條｜賦稅｜Act｜In Force
第 一 章｜財政部｜v1.0
Last Amended: 2026-01-28
The definitions of terms used in this Act are as follows: 1.Public water and land routes: water and land traffic routes for public use. 2.Transportation equipment: motor vehicles and vessels. 3.Total cylinder displacement volume: the product of the cross-sectional area of a cylinder, piston stroke, and number of cylinders. 4.Military T/O transportation equipment: transportation equipment such as command vehicles, motor truck, combat vehicles, communication vehicles, and vessels required to be equipped by various units within the military equipment establishment, excluding the vehicles of military administrative agencies or schools outside the military T/O transportation equipment. 5.Public hospitals: public hospitals and the hospitals established by the organizations registered to the government. 6.Assembled transportation equipment: transportation equipment assembled from parts of domestic- or foreign-made vehicles, capable of being driven. 7.Using non-transportation equipment: equipment, not classified as vehicles, utilizes its properties of mobility and others functions to operate as vehicles, such as an agricultural tiller designed for agricultural use, utilizing its engine and other components to be configured as resembling cargo or passenger vehicles.