Value-added and Non-value-added Business Tax Act Article 8-3
When the agricultural or fishery fuel oil exempted from business tax under Subparagraph 27 or 28 of Paragraph 1 of Article 8 herein loses tax-exempt status due to a transfer or a change in its purpose of use, the business tax so exempted shall become due and payable.
中文原文 加值型及非加值型營業稅法第8-3條
依第八條第一項第二十七款、第二十八款規定免徵營業稅之農業用油、漁業用油，有轉讓或移作他用而不符免稅規定者，應補繳營業稅。