Emergency Medical Services Act Article 53
The municipality and county (city) competent authorities of health and fire-fighting shall budget the expenditure and perform the emergency medical services as prescribed in this Act.
中文原文 緊急醫療救護法第53條
直轄市、縣（市）衛生及消防主管機關應編列預算，執行本法所規定緊急醫療救護工作。