Tobacco and Alcohol Tax Act Article 20-1
After the articles amended on April 21, 2017 came into force, the tax revenues from raising the tobacco and alcohol tax amounts from NT$590 to NT$1,590 referred to in Article 7 shall be appropriated for the long-term care service development fund established in accordance with the Long-Term Care Services Act, and used for long-term care services, notwithstanding the provisions of the Act Governing the Allocation of Government Revenues and Expenditures.
中文原文 菸酒稅法第20-1條
本法中華民國一百零六年四月二十一日修正之條文施行後，依第七條規定應徵稅額課徵之菸酒稅，屬應徵稅額超過每千支（每公斤）新臺幣五百九十元至一千五百九十元之稅課收入，撥入依長期照顧服務法設置之特種基金，用於長期照顧服務支出，不適用財政收支劃分法之規定。