Natural Gas Enterprise Act Article 54
Natural gas utility enterprises shall appropriate reserve funds for gas pipeline replacements, deposit them in a dedicated account at a financial institution, and submit the name of the financial institution and account details to the competent authority of the municipality or county (city) for reference. Upon recording, the competent authority of the municipality or county (city) shall simultaneously notify the central competent authority.The central competent authority shall prescribe the regulations regarding the appropriation method, ratio, and utilization of the funds stated in the preceding paragraph.
中文原文 天然氣事業法第54條
公用天然氣事業應提撥輸氣管線汰換準備金，於金融機構開立專戶儲存；其開立之金融機構名稱及帳戶，應報請直轄市、縣（市）主管機關備查；直轄市、縣（市）主管機關備查時，應副知中央主管機關。
前項輸氣管線汰換準備金之提撥方式、比率及其運用方式之辦法，由中央主管機關定之。
前項輸氣管線汰換準備金之提撥方式、比率及其運用方式之辦法，由中央主管機關定之。