Petroleum Administration Act Article 35
The Petroleum Fund will be financed with fees collected through the following methods:1. Require oil importers to pay fees into the Petroleum Fund before importing oil.2. Require oil explorers to pay fees into the Petroleum Fund before refining or selling the oil to oil refinery operators.3. Require petrochemical feedstock manufacturers that produce petroleum by-products to pay fees into the Petroleum Fund before selling their products to oil refinery operators.Oil refinery operators or importers who have paid fees into the Petroleum Fund as required under Item 1 of the preceding paragraph may apply to the central competent authority for a refund of those fees that apply to the same quantity of the oil originally imported if (1) the imported oil is used for the manufacture of petrochemical feedstock, (2) the imported oil is later exported, or (3) the imported oil is used as fuel for international shipping or international flights. Relevant documents of proof must be included with the application.Five years after the implementation of this law, the central competent authority will review the practice of refunds for the exported oil described in the preceding paragraph and decide whether or not to continue it.
中文原文 石油管理法第35條
前條石油基金之收取，由業者依下列方式辦理：
一、申請輸入石油者，應先向中央主管機關繳納後輸入。
二、探採之石油，應先向中央主管機關繳納後，始得煉製或售與石油煉製業。
三、製造石化原料工業副產之石油製品，應先向中央主管機關繳納後，始得售與石油煉製業。
石油煉製業或輸入業輸入石油供作製造石化原料之進料、輸入石油未經煉製或混合改變品質並以同批石油復運出口或供國際航線船舶、航空器作為燃料者，其已依前項第一款繳納之基金，得檢具相關證明資料向中央主管機關申請退還已繳交同等數量之原進口石油品目石油基金。
一、申請輸入石油者，應先向中央主管機關繳納後輸入。
二、探採之石油，應先向中央主管機關繳納後，始得煉製或售與石油煉製業。
三、製造石化原料工業副產之石油製品，應先向中央主管機關繳納後，始得售與石油煉製業。
石油煉製業或輸入業輸入石油供作製造石化原料之進料、輸入石油未經煉製或混合改變品質並以同批石油復運出口或供國際航線船舶、航空器作為燃料者，其已依前項第一款繳納之基金，得檢具相關證明資料向中央主管機關申請退還已繳交同等數量之原進口石油品目石油基金。