Enforcement Rules of the Tobacco and Alcohol Administration Act Article 25
Fees collected by the municipal or county/city competent authority from service charges for carrying out matters entrusted by the central competent authority in accordance with Article 21 of the Act shall be handed over to the National Treasury by the respective municipal or county/city competent authority. The central competent authority shall handle the entrustment fees in accordance with the budget procedures.
中文原文 菸酒管理法施行細則第25條
中央主管機關依本法第二十一條規定,委辦直轄市或縣(市)主管機關辦理各項事務之規費收入,由各該直轄市或縣(市)主管機關代收後解繳國庫;其所需委辦費用,由中央主管機關循預算程序辦理。