Petroleum Administration Act Article 15-1

Due to the unexpected accident in domestic oil market that resulted in the imbalance between oil supply and demand or any doubt of that, the central competent authority can levy fees as a means to raise the Petroleum Fund on oil exporters for their export of oil. The amount and period of the aforesaid fees shall be promulgated by the central competent authority; dissolution is likewise.
中文原文 石油管理法第15-1條
為因應國內石油市場因突發事故,致油品供需失調或有失調之虞,中央主管機關得對石油輸出業輸出石油加課石油基金,其課徵之額度、期間由中央主管機關公告之;解除時,亦同。

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