Regulations of the Tobacco Health and Welfare Surcharge Distribution and Utilization Article 2
The Tobacco Health and Welfare Surcharge shall be calculated and requisitioned in accordance with Article 4 of the Law.
中文原文 菸品健康福利捐分配及運作辦法（961011訂定）第2條
菸品健康福利捐之金額應依本法第四條規定計算並徵收之。