Regulations for the Collection of Tobacco and Alcohol Tax Article 12
Alcohol and spirits shall be taxed per litre; taxable alcohol in amounts of less than 1 litre shall be taxed by proportion.
中文原文 菸酒稅稽徵規則第12條
酒及酒精均以公升為計稅單位；不足一公升者，按比例課徵。