Petroleum Administration Act Article 24

Oil refinery operators and importers are required to maintain an oil security stockpile of no less than sixty days of supply. The supply amount will be based on the average domestic sales and private consumption of the past twelve months. The security stockpile of LPG must amount to no less than twenty-five days of supply. The supply amount will be based on the average domestic sales and private consumption of the past twelve months.The aforesaid security stockpile, oil refinery's total storage quantity must be no less than 50,000 kiloliters, and no less than 10,000 kiloliters for oil importers.The government should make use of the Petroleum Fund to finance the storage of oil. The amount stored shall be calculated according to thirty days of the average domestic sales and consumption of the previous year.The criteria and computation formulas for the actual security stockpiles referred to in the first paragraph will be determined by the central competent authority.
中文原文 石油管理法第24條
石油煉製業及輸入業,應儲備前十二個月國內石油平均銷售量及使用量不低於六十日之安全存量。
但液化石油氣,應儲備前十二個月平均銷售量及使用量不低於二十五日之安全存量。
前項安全存量,其儲存總量石油煉製業不得低於五萬公秉;石油輸入業不得低於一萬公秉。
政府應運用石油基金儲存石油;其儲存量,依前一年國內石油平均銷售量及使用量之三十日需要量計算。
第一項實際應儲備之安全存量及計算方式之標準,由中央主管機關定之。

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