Mortuary Service Administration Act Article 36-2
If a private cemetery or columbarium falls under the circumstances mentioned in the first subparagraph of the second paragraph of Article 35-1, the operator may withdraw funds from the emergency expenditure account only after submitting a plan for resuming operations or aftermath to the competent authority of the municipality or county (city) for approval and providing the approved letter to the financial institution.
中文原文 殯葬管理條例第36-2條
私立公墓、骨灰（骸）存放設施有第三十五條之一第二項第一款之情形，該設施經營者經提具設施恢復營運或善後計畫報經直轄市、縣（市）主管機關核准，並向金融機構出具該核准函後，始得提領急難支出專戶之款項。