Regulations of the Tobacco Health and Welfare Surcharge Distribution and Utilization Article 3
In accordance with paragraph 1 of Article 5 of the Law, the collected surcharge shall be used exclusively for providing assistance to tobacco farmers and workers of relevant industries, and for tobacco hazards prevention purpose only. The payee shall have previously been engaged in tobacco farming or a related career.
中文原文 菸品健康福利捐分配及運作辦法（961011訂定）第3條
菸品健康福利捐依本法第五條第一項規定用於菸農及相關產業勞工之輔導與照顧，以受輔導與照顧者因配合本法之施行，致無法繼續從事於本法施行前已從事與菸草種植相關之工作，且其配合確符本法之立法目的，防制菸害發生者為限。