Regulations Governing the Collection of Air Pollution Control Fee Article 22
The type, composition and quantity of fuel used to calculate the air pollution control fee pursuant to Article 16, Paragraph 1, Subparagraph 2 shall take the classifications of the oil refinery or of the port of entry’s finished product zone as the standard.
中文原文 空氣污染防制費收費辦法第22條
本法第十六條第一項第二款依油燃料之種類成分與數量徵收之空氣污染防制費徵收計算基準點，以煉油廠或進口港之成品槽區為準。