Regulations for the Collection of Tobacco and Alcohol Tax Article 3
Un-denatured ethyl alcohol specified in Subparagraph 3, Article 2 of the Act refers to alcohol that is not completely denatured before its release from the factory or importation.
中文原文 菸酒稅稽徵規則第3條
本法第二條第三款所稱未變性酒精，指於出廠或進口前未完成變性者。