Tobacco Hazards Prevention Act Article 45
The Health and Welfare Surcharges collected in pursuant to Article 4 that are allocated to central or local governments for tobacco hazards prevention and control and public health promotion shall be used by the fund set up by the central competent authority for their respective purposes.
中文原文 菸害防制法第45條
依第四條規定徵收之菸品健康福利捐，分配用於中央與地方菸害防制及衛生保健之部分，由中央主管機關設置基金，辦理菸害防制及衛生保健相關業務。