Regulations Governing the Collection of Air Pollution Control Fee Article 23
In case of change of type or composition of fuel in the finished product zone under the previous Article, if the vendor or importer does not retest and file a report before removing the products from the zone, the central competent authority may calculate the fee payable for the relevant batch at 2 times the air pollution control fee rate for movable pollution source and apply Article 14.
中文原文 空氣污染防制費收費辦法第23條
前條成品槽之油燃料種類成分變更時，銷售者或進口者於出槽前未重新進行檢測並申報者，中央主管機關得逕依移動污染源空氣污染防制費收費費率之二倍核算相關批次應繳納之費額並依第十四條規定辦理。