Regulations for the Collection of Tobacco and Alcohol Tax Article 1
The Regulations herein are set forth in accordance with Article 20 of the Tobacco and Alcohol Tax Act (hereinafter referred to as the “Act”).
中文原文 菸酒稅稽徵規則第1條
本規則依菸酒稅法（以下簡稱本法）第二十條規定訂定之。