{"query":{"bool":{"must":[{"term":{"法律代碼":"0101518"}},{"term":{"法條代碼":"19650608-第十三條"}}],"filter":[]}},"page":1,"total":12,"total_page":1,"api_url":"\/api\/lawline?law_id=0101518&lawline_id=19650608-%E7%AC%AC%E5%8D%81%E4%B8%89%E6%A2%9D","lawline":[{"法律代碼":"0101518","法律版本代碼":"19650608-三讀","法條代碼":"19650608-第十三條","順序":12,"條號":"第十三條","母層級":"","日期":19650608,"動作":"制定","內容":"證券發行人或代徵人對稽徵機關依照本條例第六條第三項、第九條及第十一條核定之賠繳補徵稅款滯納金等，如有不服，應於繳款書所載納稅期限內，將核定全部稅款滯納金繳清，於納稅期限過後二十日內，向該管稽徵機關申請復查，其對於稽徵機關復查決定，仍有不服時，得依法提起訴願及行政訴訟。\n    凡經複查、訴願或行政訴訟確定後，應予退還之溢繳稅款及滯納金，稽徵機關應自該項稅款及滯納金繳納之日起，至收入退還書或國庫支票填發之日止，按退還金額，依當地銀錢業通行之存款利率，按日加計利息，一併退還。","前法版本":"","此法版本":"19650608-三讀","說明":"","_id":"0101518-19650608-三讀-19650608-第十三條"},{"法律代碼":"0101518","法律版本代碼":"19781117-三讀","法條代碼":"19650608-第十三條","順序":12,"條號":"第十三條","母層級":"","日期":19781117,"動作":"未變更","內容":"證券發行人或代徵人對稽徵機關依照本條例第六條第三項、第九條及第十一條核定之賠繳補徵稅款滯納金等，如有不服，應於繳款書所載納稅期限內，將核定全部稅款滯納金繳清，於納稅期限過後二十日內，向該管稽徵機關申請復查，其對於稽徵機關復查決定，仍有不服時，得依法提起訴願及行政訴訟。\n    凡經複查、訴願或行政訴訟確定後，應予退還之溢繳稅款及滯納金，稽徵機關應自該項稅款及滯納金繳納之日起，至收入退還書或國庫支票填發之日止，按退還金額，依當地銀錢業通行之存款利率，按日加計利息，一併退還。","前法版本":"","此法版本":"19650608-三讀","說明":"","_id":"0101518-19781117-三讀-19650608-第十三條"},{"法律代碼":"0101518","法律版本代碼":"19891228-三讀","法條代碼":"19650608-第十三條","順序":12,"條號":"第十三條","母層級":"","日期":19891228,"動作":"未變更","內容":"證券發行人或代徵人對稽徵機關依照本條例第六條第三項、第九條及第十一條核定之賠繳補徵稅款滯納金等，如有不服，應於繳款書所載納稅期限內，將核定全部稅款滯納金繳清，於納稅期限過後二十日內，向該管稽徵機關申請復查，其對於稽徵機關復查決定，仍有不服時，得依法提起訴願及行政訴訟。\n    凡經複查、訴願或行政訴訟確定後，應予退還之溢繳稅款及滯納金，稽徵機關應自該項稅款及滯納金繳納之日起，至收入退還書或國庫支票填發之日止，按退還金額，依當地銀錢業通行之存款利率，按日加計利息，一併退還。","前法版本":"","此法版本":"19650608-三讀","說明":"","_id":"0101518-19891228-三讀-19650608-第十三條"},{"法律代碼":"0101518","法律版本代碼":"19930116-三讀","法條代碼":"19650608-第十三條","順序":12,"條號":"第十三條","母層級":"","日期":19930116,"動作":"未變更","內容":"證券發行人或代徵人對稽徵機關依照本條例第六條第三項、第九條及第十一條核定之賠繳補徵稅款滯納金等，如有不服，應於繳款書所載納稅期限內，將核定全部稅款滯納金繳清，於納稅期限過後二十日內，向該管稽徵機關申請復查，其對於稽徵機關復查決定，仍有不服時，得依法提起訴願及行政訴訟。\n    凡經複查、訴願或行政訴訟確定後，應予退還之溢繳稅款及滯納金，稽徵機關應自該項稅款及滯納金繳納之日起，至收入退還書或國庫支票填發之日止，按退還金額，依當地銀錢業通行之存款利率，按日加計利息，一併退還。","前法版本":"","此法版本":"19650608-三讀","說明":"","_id":"0101518-19930116-三讀-19650608-第十三條"},{"法律代碼":"0101518","法律版本代碼":"19930709-三讀","法條代碼":"19650608-第十三條","順序":12,"條號":"第十三條","母層級":"","日期":19930709,"動作":"未變更","內容":"證券發行人或代徵人對稽徵機關依照本條例第六條第三項、第九條及第十一條核定之賠繳補徵稅款滯納金等，如有不服，應於繳款書所載納稅期限內，將核定全部稅款滯納金繳清，於納稅期限過後二十日內，向該管稽徵機關申請復查，其對於稽徵機關復查決定，仍有不服時，得依法提起訴願及行政訴訟。\n    凡經複查、訴願或行政訴訟確定後，應予退還之溢繳稅款及滯納金，稽徵機關應自該項稅款及滯納金繳納之日起，至收入退還書或國庫支票填發之日止，按退還金額，依當地銀錢業通行之存款利率，按日加計利息，一併退還。","前法版本":"","此法版本":"19650608-三讀","說明":"","_id":"0101518-19930709-三讀-19650608-第十三條"},{"法律代碼":"0101518","法律版本代碼":"20091211-三讀","法條代碼":"19650608-第十三條","順序":13,"條號":"第十三條","母層級":"","日期":20091211,"動作":"未變更","內容":"證券發行人或代徵人對稽徵機關依照本條例第六條第三項、第九條及第十一條核定之賠繳補徵稅款滯納金等，如有不服，應於繳款書所載納稅期限內，將核定全部稅款滯納金繳清，於納稅期限過後二十日內，向該管稽徵機關申請復查，其對於稽徵機關復查決定，仍有不服時，得依法提起訴願及行政訴訟。\n    凡經複查、訴願或行政訴訟確定後，應予退還之溢繳稅款及滯納金，稽徵機關應自該項稅款及滯納金繳納之日起，至收入退還書或國庫支票填發之日止，按退還金額，依當地銀錢業通行之存款利率，按日加計利息，一併退還。","前法版本":"","此法版本":"19650608-三讀","說明":"","_id":"0101518-20091211-三讀-19650608-第十三條"},{"法律代碼":"0101518","法律版本代碼":"20101214-三讀","法條代碼":"19650608-第十三條","順序":15,"條號":"第十三條","母層級":"","日期":20101214,"動作":"刪除","內容":"（刪除）","前法版本":"19650608-三讀","此法版本":"20101214-三讀","說明":"一、本條刪除。\n    二、行政救濟程序與經行政救濟程序終結後應退或應補稅款及加計利息之規定，應依稅捐稽徵法第三十五條及第三十八條規定辦理，俾使各稅目一致，本條爰予刪除。","_id":"0101518-20101214-三讀-19650608-第十三條","_prev_id":"0101518-19650608-三讀-19650608-第十三條"},{"法律代碼":"0101518","法律版本代碼":"20161216-三讀","法條代碼":"19650608-第十三條","順序":15,"條號":"第十三條","母層級":"","日期":20161216,"動作":"未變更","內容":"（刪除）","前法版本":"19650608-三讀","此法版本":"20101214-三讀","說明":"","_id":"0101518-20161216-三讀-19650608-第十三條","_prev_id":"0101518-19650608-三讀-19650608-第十三條"},{"法律代碼":"0101518","法律版本代碼":"20170411-三讀","法條代碼":"19650608-第十三條","順序":16,"條號":"第十三條","母層級":"","日期":20170411,"動作":"未變更","內容":"（刪除）","前法版本":"19650608-三讀","此法版本":"20101214-三讀","說明":"","_id":"0101518-20170411-三讀-19650608-第十三條","_prev_id":"0101518-19650608-三讀-19650608-第十三條"},{"法律代碼":"0101518","法律版本代碼":"20180413-三讀","法條代碼":"19650608-第十三條","順序":16,"條號":"第十三條","母層級":"","日期":20180413,"動作":"未變更","內容":"（刪除）","前法版本":"19650608-三讀","此法版本":"20101214-三讀","說明":"","_id":"0101518-20180413-三讀-19650608-第十三條","_prev_id":"0101518-19650608-三讀-19650608-第十三條"},{"法律代碼":"0101518","法律版本代碼":"20211221-三讀","法條代碼":"19650608-第十三條","順序":16,"條號":"第十三條","母層級":"","日期":20211221,"動作":"未變更","內容":"（刪除）","前法版本":"19650608-三讀","此法版本":"20101214-三讀","說明":"","_id":"0101518-20211221-三讀-19650608-第十三條","_prev_id":"0101518-19650608-三讀-19650608-第十三條"},{"法律代碼":"0101518","法律版本代碼":"20230421-三讀","法條代碼":"19650608-第十三條","順序":17,"條號":"第十三條","母層級":"","日期":20230421,"動作":"未變更","內容":"（刪除）","前法版本":"19650608-三讀","此法版本":"20101214-三讀","說明":"","_id":"0101518-20230421-三讀-19650608-第十三條","_prev_id":"0101518-19650608-三讀-19650608-第十三條"}]}