Details of levy clause of constructional advantage Article 32

For highway and bridge projects charging a community development fee, the necessary maintenance and management expenditure during the fee collection period shall be spent under item “community development fees collected”
中文原文 工程受益費徵收條例施行細則第32條
徵收工程受益費之公路或橋樑,收費期間所需養護及管理費用,在所收工程受益費項下開支。

English translation for reference only; the Chinese text prevails. Not legal advice.