Fisheries Act Article 59
Fuel for powered-equipment used in fisheries shall be exempted from commodity tax. The Executive Yuan shall decide the standard of preferential price of the fuel for powered-equipment used in fisheries.
中文原文 漁業法第59條
漁業動力用油，免徵貨物稅。
漁業動力用油優惠油價標準，由行政院定之。
漁業動力用油優惠油價標準，由行政院定之。