{"error":false,"id":["01519:01519:2000-01-06-修正:57"],"data":{"法律編號":"01519","法律編號:str":"土地稅法","版本編號":"01519:2000-01-06-修正","順序":57,"條號":"第四十條","內容":"地價稅由直轄市或縣（市）主管稽徵機關按照地政機關編送之地價歸戶冊及地籍異動通知資料核定，每年徵收一次，必要時得分二期徵收；其開徵日期，由省（市）政府定之。","法條編號":"01519:01519:2000-01-06-修正:57","立法理由":"本條未修正。","現行版":"非現行","版本追蹤":"01519:1989-10-12-全文修正"},"supported_relations":[],"relations":[]}