Regulations for Allocation of Centrally-Funded Tax Revenues Article 12
The special centrally-funded tax revenues shall be distributed to local governments in the event of emergencies or catastrophes. After the competent authority reports to and receives approval from the Executive Yuan, it must notify the allocated local governments to include the fund in their budget.
中文原文 中央統籌分配稅款分配辦法第12條
特別統籌分配稅款應供為支應受分配地方政府緊急及其他重大事項所需經費，經主管機關報請行政院核定後，通知受分配地方政府納入預算。