Mortuary Service Administration Act Article 62
When handling funeral matters, if road scaffolding is in need as a result of the lack of funeral home facilities, one shall report to the local police department with a usage plan for approval at least 2 days in advance. In special municipality or county (city) competent authorities that prohibit the use of road scaffolding, the regulations shall be complied with.The preceding autonomous management regulations shall be conducted by the special municipality or county (city) competent authority for approval.
中文原文 殯葬管理條例第62條
辦理殯葬事宜，如因殯儀館設施不足需使用道路搭棚者，應擬具使用計畫報經當地警察機關核准，並以二日為限。
但直轄市或縣（市）主管機關有禁止使用道路搭棚規定者，從其規定。
前項管理之自治法規，由直轄市、縣（市）主管機關定之。
但直轄市或縣（市）主管機關有禁止使用道路搭棚規定者，從其規定。
前項管理之自治法規，由直轄市、縣（市）主管機關定之。