Act Governing the Allocation of Government Revenues and Expenditures Article 29
Except as otherwise provided by law, operating surpluses, donations and contributions received, and other lawful revenues received at any level of government shall be placed in the respective government treasury of that level of government.
中文原文 財政收支劃分法第29條
各級政府所有營業之盈餘，所受之捐獻或贈與及其他合法之收入，除法律另有規定外，應分別歸入各級政府之公庫。