Regulations Governing the Collection of Air Pollution Control Fee Article 24
If any public or private premises cannot file or pay air pollution control fee provided under Article 3 due to natural disaster or any other reason that is not attributable to such premises, the reporting obligor shall submit relevant information to the central competent authority within 30 days from the disappearance of the reason to seek approval to adjust the reporting or payment deadline.
中文原文 空氣污染防制費收費辦法第24條
公私場所因天然災害或其他不可歸責於己之事由，致無法依第三條規定申報或繳納空氣污染防制費者，應於其原因消滅後三十日內由申報義務人檢具相關資料報經中央主管機關同意後據以調整申報或繳納期限。