Act Governing the Allocation of Government Revenues and Expenditures Article 21
The central government, in order to increase national treasury revenues or to control the costs of production, may sell monopoly goods in accordance with the provisions of law, and may manufacture such goods.
中文原文 財政收支劃分法第21條
中央政府為增加國庫收入或節制生產消費，得依法律之規定專賣貨物，並得製造之。