What does Luke 3:13 teach us about legitimate taxation?
Nothing. The reference here is to those collecting taxes for the Roman Empire. The authority of the Roman Empire over the people of YHWH was established explicitly by special revelation: the statue prophecy of Daniel 2. Daniel 2:44 then prophesied the re-establishment of YHWH as King over his people. This was fulfilled "at the time of those kings" and is now a completed fact. The Roman Empire is dead and gone.
The scripturally-commanded payment of taxes (Luke 3) to an authority (Rome) appointed by YHWH through his special revelation (Daniel 2:40) tells us nothing about the legitimacy of paying taxes to modern tyrant governments which completely disregard the established Kingship of Jesus.
For more infomation, see:
What is Paul saying about civil government in Romans 13?
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