Petroleum Administration Act Article 16

Wholesalers of gasoline and diesel oil must be limited liability corporations.To set up a gasoline or diesel oil wholesale business, an application must be submitted to the central competent authority. The application must state the company name and location, its scope of business, and the name and domicile of the person responsible for the business. The articles of incorporation of the business as well as its sales plan must be attached to the application. The business may begin operations only after it has obtained a registration certificate. The preceding provision does not apply to licensed oil refinery operators or licensed importers.
中文原文 石油管理法第16條
經營汽、柴油批發業業務者,以股份有限公司為限。
申請經營汽、柴油批發業業務者,應檢具公司章程、銷售計畫,並填具申請書,載明經營主體名稱及所在地、所營事業、負責人姓名及住所,向中央主管機關辦理登記,並取得登記證後,始得營業。
但已領得石油或石油產品生產業務或輸入業務經營許可執照者,不在此限。

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