Chapter 7 Supplemental Provisions
Article 37
The enforcement rules for the collection of vehicle license tax shall be prescribed by the municipal and county (city) governments according to this Law, and put on record with the Ministry of Finance.
Article 38
This law shall be in force from the date of promulgation. However, Article 7, amended on May 30, 2014 and attached table 5 of Article 6 amended on November 14, 2017 shall take effect on January 1 of the year following the publication date on which the amendment came into effect.