Air Pollution Control Act Enforcement Rules Article 29

The auction proceeds, recovered income or profits, partial appropriation of fines, fines and confiscated or recovered cash, or sale proceeds from the enforcement of the various provisions of Article 87 by the competent authorities at all levels shall be consigned to their respective air pollution control fund accounts.The partial appropriation referred to in Article 87, paragraph 3 of this Act means 30% of the amount of fines actually received after penalization in accordance with this Act and shall be consigned to the air pollution control fund account of competent authorities at all levels.
中文原文 空氣污染防制法施行細則第29條
各級主管機關因執行本法第八十七條各款之拍賣所得、追繳之所得利益、罰鍰之部分提撥、罰金及沒收或追徵之現金或變賣所得,應分別納入各自所屬空氣污染防制基金帳戶。
本法第八十七條第三款所稱之部分提撥,指依本法裁處後實收罰鍰金額之百分之三十,納入各級主管機關之空氣污染防制基金帳戶。

English translation for reference only; the Chinese text prevails. Not legal advice.