What does Luke 3:13 teach us about legitimate taxation?

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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?

How is Jesus a king?


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