{"error":false,"id":["01522:01522:2026-01-13-修正:31"],"data":{"法律編號":"01522","法律編號:str":"使用牌照稅法","版本編號":"01522:2026-01-13-修正","順序":31,"條號":"第二十五條","內容":"交通工具所有人或使用人未於繳款書所載繳納期間內繳清應納稅款者，應加徵滯納金。","法條編號":"01522:01522:2026-01-13-修正:31","立法理由":"鑑於現行滯納金加徵基準及逾繳納期間三十日仍未繳清稅款者移送強制執行之規定，稅捐稽徵法第二十條已統一規範，該條並規範免予加徵滯納金之例外情形，爰刪除相關文字，依稅捐稽徵法上開規定辦理。","現行版":"現行","版本追蹤":"01522:2021-12-28-修正"},"supported_relations":[],"relations":[]}