Petroleum Administration Act Article 4

An oil refinery must be a limited liability corporation and meet the following requirements:1.Have installed oil distillation, refining, and blending equipment.2.Have installed or leased an oil storage facility which has a capacity greater than the security stockpile prescribed in Article 24 herein.
中文原文 石油管理法第4條
石油煉製業之組織,以股份有限公司為限。
前項業者,應符合下列規定:
一、設置石油蒸餾、精煉及摻配設備。
二、設置或租用符合第二十四條所定安全存量以上之儲油設備。

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