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財政部民國109年6月4日台財稅字第10904575510號
核釋「貨物稅條例」第13條有關已稅車輛、已稅底盤或車身改（加）裝車身或加裝設備徵免貨物稅之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 13 of "Commodity Tax Act", which stipulates relevant rules regarding the taxation or exemption of commodity tax for duty-paid vehicles which have been refitted or re-equipped with new bodies or equipment
出處:https://gazette.nat.gov.tw/egFront/detail.do?metaid=115989&log=detailLog
