Petroleum Administration Act Article 28
The central competent authority may ask oil refinery operators, importers, exporters, and gasoline/diesel oil wholesalers to report on their operations. The central competent authority may also send personnel or entrust a professional institution conduct an inspection of the actual operations, security stockpile, and relevant data of these businesses. A business may not obstruct, refuse, or evade such inspection.The central competent authority may ask the manufacturers of petrochemical feedstock to report on their use of imported petroleum products. Or, the central competent authority may ask oil or non-oil businesses to name who bought the solvent oil and/or lubricant products the businesses imported or sold. Likewise, the central competent authority may send personnel or entrust a professional institution to conduct an inspection on the same issues. A business may not obstruct, refuse, or evade such inspection.Competent authorities of different levels may ask gasoline, diesel oil, and LPG suppliers or their customers to name who bought their products. They may also send personnel or entrust a professional institution to conduct an inspection on the same issues. A business may not obstruct, refuse, or evade such inspection.
中文原文 石油管理法第28條
中央主管機關於必要時，得請石油煉製業、輸入業、輸出業、汽、柴油批發業報告其業務，並得派員或委託專業機構協同查核其實際營業、安全儲油及相關資料，業者不得妨礙、拒絕或規避。
中央主管機關得請製造石化原料工業報告其輸入石油製品作為自用原料之使用情形，或請石油業或非石油業報告其輸入或銷售溶劑油或潤滑油之貨品流向，並得派員或委託專業機構予以查核，業者不得妨礙、拒絕或規避。
各級主管機關得請汽油、柴油或液化石油氣供應業或其供應對象報告油（氣）源流向，並得派員或委託專業機構予以查核，供應業者或用戶不得妨礙、拒絕或規避。
中央主管機關得請製造石化原料工業報告其輸入石油製品作為自用原料之使用情形，或請石油業或非石油業報告其輸入或銷售溶劑油或潤滑油之貨品流向，並得派員或委託專業機構予以查核，業者不得妨礙、拒絕或規避。
各級主管機關得請汽油、柴油或液化石油氣供應業或其供應對象報告油（氣）源流向，並得派員或委託專業機構予以查核，供應業者或用戶不得妨礙、拒絕或規避。