Petroleum Administration Act Article 18

Passenger-cargo transport businesses, construction businesses, factories, or other entities that want to set up gasoline (LPG) filling and storage facilities to supply their own vehicles or machinery must apply for special permission from the competent authority of the special municipality, the county, or the city government that the business is located in.The central competent authority will stipulate rules and regulations on the installation and facilities requirements, application formalities and other relevant administrative affairs for the aforesaid gasoline (LPG) filling and storage facilities.
中文原文 石油管理法第18條
客貨運輸業、營造工程業、工廠、機關或經中央主管機關同意者,為供其自用車輛或動力機械加注汽油、柴油或液化石油氣,經直轄市、縣(市)主管機關專案核准,得設置自用加儲油(氣)設施。
前項自用加儲油(氣)設施之設置條件、設備、申請程序及其他管理事項之規則,由中央主管機關定之。

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