The Tobacco and Alcohol Administration Act Article 2
The competent authority under this Act shall be the Ministry of Finance at the level of the central government, the municipal government at the level of the special municipality, and the county (or county-level city) government at the level of the county (or county-level city).
中文原文 菸酒管理法第2條
本法所稱主管機關：在中央為財政部；在直轄市為直轄市政府；在縣（市）為縣（市）政府。