Waste Disposal Act Article 26
Fees for the general waste clearance and disposal costs in the foregoing article shall be collected based on actual costs. However, fees for machinery, equipment, facilities and restoration costs shall be collected annually from 2001.The special municipality, county or city competent authority shall collect fees annually from 2001 for the per-kiloton construction costs and restoration costs of privately-owned or operated general waste incinerators.The special municipality, county or city competent authority shall have a savings account dedicated to deposits for the machinery, equipment, facilities and restoration costs in Paragraph 1 by 2001 and the construction costs in the foregoing paragraph and shall establish a General Waste Clearance and Disposal Fund by 2002. Funds deposited for clearance and disposal fees as of 2001 shall be transferred to the General Waste Clearance and Disposal Fund after its establishment.The special municipality, county or city competent authority shall determine regulations for the establishment, utilization and management of the fund in the foregoing paragraph.The fund established pursuant to Paragraph 3 shall be utilized exclusively for the reinstallation of general waste clearance and disposal machinery, equipment and facilities and the restoration of general waste disposal sites and plants.
中文原文 廢棄物清理法第26條
前條之一般廢棄物清除處理成本，應依實際成本收費。
但機具、設備、設施、復育成本，自中華民國九十年起分年徵收。
直轄市、縣（市）主管機關針對民有民營一般廢棄物焚化廠之每公噸建設成本、復育成本，應自中華民國九十年起分年徵收。
第一項之機具、設備、設施、復育成本及前項之建設成本，直轄市、縣（市）主管機關應自中華民國九十年起專款專儲，並於中華民國九十一年成立一般廢棄物清除處理基金。
中華民國九十年專儲之清除處理費，應於基金成立後轉存。
前項基金之設置運用及管理辦法，由直轄市、縣（市）主管機關定之。
第三項設置之基金，應專款專用於一般廢棄物清除處理機具或設備、設施之重置及一般廢棄物處理場（廠）之復育。
但機具、設備、設施、復育成本，自中華民國九十年起分年徵收。
直轄市、縣（市）主管機關針對民有民營一般廢棄物焚化廠之每公噸建設成本、復育成本，應自中華民國九十年起分年徵收。
第一項之機具、設備、設施、復育成本及前項之建設成本，直轄市、縣（市）主管機關應自中華民國九十年起專款專儲，並於中華民國九十一年成立一般廢棄物清除處理基金。
中華民國九十年專儲之清除處理費，應於基金成立後轉存。
前項基金之設置運用及管理辦法，由直轄市、縣（市）主管機關定之。
第三項設置之基金，應專款專用於一般廢棄物清除處理機具或設備、設施之重置及一般廢棄物處理場（廠）之復育。