Details of levy clause of constructional advantage Article 26
Governments at all levels building or improving highways and bridges under one of the following conditions shall impose a community development fee on vehicles using that facility.1.Project funding raised by way of loan due to lack of financial means.2.Acceptance of subsidies or loans with fee-charging conditions.3.Construction of a new road with the same starting and ending point of another project to benefit vehicles going through the route.4.Construction of a road that belongs to the same traffic system and runs in parallel to an already complete toll highway or bridge.
中文原文 工程受益費徵收條例施行細則第26條
各級政府建築或改善之公路、橋樑，合於左列條件之一者，應向使用該項工程設施之車輛徵收工程受益費。
一、因財力不足而以貸款方式籌措者。
二、接受補助款或貸款附有收費條件者。
三、在同一起訖地點間，另闢新線，可使通行車輛受益者。
四、屬於同一交通系統與既成收費之公路橋樑並行者。
一、因財力不足而以貸款方式籌措者。
二、接受補助款或貸款附有收費條件者。
三、在同一起訖地點間，另闢新線，可使通行車輛受益者。
四、屬於同一交通系統與既成收費之公路橋樑並行者。