Tobacco Hazards Prevention Act Article 6
The Health and Welfare Surcharges of tobacco products shall be collected by the agencies in charge of collecting tobacco and alcohol taxes upon the collection of those taxes and on behalf of the central competent authority. The rules governing taxpayers, the exemptions, the refunds, and the collections and the penalties relating to the above-mentioned surcharges shall be implemented in accordance with the Tobacco and Alcohol Taxes Act.
中文原文 菸害防制法第6條
菸品健康福利捐由菸酒稅稽徵機關於徵收菸酒稅時代徵之；其繳納義務人、免徵、退還、稽徵及罰則，依菸酒稅法之規定辦理。