Mortuary Service Administration Act Article 35-3
For public cemeteries or columbarium established with public funds or other government funds, the usage fees collected from grave owners and depositors shall allocate 7% to a special account within the public or government fund for separate accounting and management. The utilization of these funds shall follow the methods specified in the fourth paragraph of Article 35. Without legal authorization, the funds shall not be disbursed to the treasury or used for other purposes.
中文原文 殯葬管理條例第35-3條
以公共造產或其他政府基金設置之公墓、骨灰（骸）存放設施向墓主及存放者收取之使用價金，應提撥百分之七於公共造產或其他政府基金專戶內分帳管理，其用途準用第三十五條第四項所定辦法，非依法不得解繳公庫或移作他用。