Mortuary Service Administration Act Article 21-1
Low-income and middle-low-income households listed by the special municipality or county (city) governments, do not need to pay usage and management relative fees when using the following public mortuary facilities that are operated by the special municipality, county(city) or township (town, city) competent authorities, or entrusted to the private sector to operate , act as an agent, or manage:1. Crematorium.2. Ash (skeletons) storage facilities.The special municipality and county(city) competent governments shall undertake to specify the aforementioned free-charging standards for usage of ash (skeletons) storage facilities.
中文原文 殯葬管理條例第21-1條
各直轄市、縣（市）政府列冊之低收入戶、中低收入戶，使用直轄市、縣（市）或鄉（鎮、市）所經營或委託民間經營、代理、代管之下列公立殯葬設施，免收使用管理相關費用：
一、火化場。
二、骨灰（骸）存放設施。
前項骨灰（骸）存放設施免費之標準，由直轄市、縣（市）政府定之。
一、火化場。
二、骨灰（骸）存放設施。
前項骨灰（骸）存放設施免費之標準，由直轄市、縣（市）政府定之。