Regulations for Allocation of Centrally-Funded Tax Revenues Article 13

The Tax Revenues should be deposited in a specially designated account in the treasury.The income from interest in the preceding special account should be allocated as follows: sixty-five percent (65%) to municipalities, twenty-five percent (25%) to counties (cities), and ten (10%) to townships.Counties which enjoy the status of a municipality shall participate in allocation of municipalities.
中文原文 中央統籌分配稅款分配辦法第13條
本稅款應在國庫開立專戶存儲。
前項專戶存儲之孳息收入,以百分之六十五分配直轄市、百分之二十五分配縣(市)、百分之十分配鄉(鎮、市)。
準用直轄市之縣參與直轄市分配。

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