Regulations for the Collection of Tobacco and Alcohol Tax Article 41

The Regulations herein shall be in force from the date of implementation of the Act.The amended articles of the Regulations shall come into force from the date of promulgation, except for Article 9, which was amended and promulgated on 16 April 2015, and shall become effective from 1 January, 2015, except for Article 11, which was amended and promulgated on 23 March, 2023, and shall become effective from 1 April, 2023.
中文原文 菸酒稅稽徵規則第41條
本規則自本法施行之日施行。
本規則修正條文,除中華民國一百零四年四月十六日修正發布之第九條自一百零四年一月一日施行,一百十二年三月二十五日修正發布之第十一條自一百十二年四月一日施行外,自發布日施行。

English translation for reference only; the Chinese text prevails. Not legal advice.