Tobacco and Alcohol Tax Act Article 1
Tobacco and alcohol products listed in this Act, whether manufactured domestically or imported from abroad, shall be subject to tobacco and alcohol tax in accordance with this Act.
中文原文 菸酒稅法第1條
本法規定之菸酒，不論在國內產製或自國外進口，應依本法規定徵收菸酒稅。