Tobacco and Alcohol Tax Act Article 22-1 Law: Tobacco and Alcohol Tax Act Chinese: 菸酒稅法第22-1條 Articles 3 through 6 and the rules of tax collection, taxpayers, exemption, refund and enforcement prescribed in Chapter 3 shall apply mutatis mutandis to the health and welfare surcharge. 中文原文 菸酒稅法第22-1條 第三條至第六條及第三章關於菸酒稅徵收、納稅義務人、免稅、退稅及稽徵之規定，於菸品健康福利捐準用之。
