Regulations Governing the Collection of Air Pollution Control Fee Article 25
The central competent authority may entrust to the special municipality, county or city competent authority with the fee charging and reporting work regulated in account settlement, fee calculation, fee assessment, inspection and auditing work, methods for the pursuit of insufficient payment, review and confirmation of calculation methods for pollutant emission quantities.
中文原文 空氣污染防制費收費辦法第25條
中央主管機關得將空氣污染防制費之徵收與申報作業之結算、核算、核定、查核與檢驗、繳費金額不足之追補繳作業、空氣污染物排放量計算方法審查認定等事項，委辦直轄市、縣（市）主管機關辦理。