For community development fees imposed upon vehicles, the following procedure shall apply according to highway (bridge) classifications:
1.For national highways, the central competent highway authority shall report to the Executive Yuan for approval.
2.For provincial highways or highways designated to be under the charge of the central competent highway authority, the central competent highway authority shall report to the Executive Yuan for approval. For highways designated to be under the charge of the municipal competent highway authority, the municipal competent highway authority shall report to the Municipality Government and complete all legal procedures.
3.For county/Hsiang routes, the county government shall complete the legal procedures and report to the central competent highway authority for approval and recordation.

The fee collection agency shall make public the following at the toll station before collecting the fees:
1.Project name.
2.Construction area.
3.Funding and budget.
4.Fee collection approval document number and a summary of the approved content.
5.Charging rates for vehicles of varying types.
6.Toll-free types of vehicles.
7.Other relevant matters.