Tobacco and Alcohol Tax Act Article 23
This Act shall come into force from the date determined by the Executive Yuan.Implementation of the amendments made to articles of this Act shall come into force from the date determined by the Executive Yuan, except in the case of those articles amended on June 12, 2002, June 14, 2017, and January 7, 2025, which shall take effect as of the date of promulgation hereof.
中文原文 菸酒稅法第23條
本法施行日期，由行政院定之。
本法修正條文，除中華民國九十一年六月十二日修正公布條文、一百零六年六月十四日修正公布條文及一百十四年一月七日修正之條文自公布日施行外，其施行日期由行政院定之。
本法修正條文，除中華民國九十一年六月十二日修正公布條文、一百零六年六月十四日修正公布條文及一百十四年一月七日修正之條文自公布日施行外，其施行日期由行政院定之。