財政部民國111年6月22日台財稅字第11100506610號

核釋逾期未完納使用牌照稅之交通工具，在滯納期滿後使用公共水陸道路經查獲者，依「使用牌照稅法」第28條第1項規定處罰之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule as follows: where it is discovered that a vehicle charged with unpaid vehicle license tax continues to be driven on public roads or rivers, its owner or user shall be punished in accordance with Paragraph 1 of Article 28 of \"Vehicle License Tax Act\"