Soil and Groundwater Pollution Remediation Act Article 14
(a) A remediation site polluter or person potentially responsible for pollution must submit a soil and groundwater pollution investigation and assessment plan within three months of notification by the special municipality, county, or city competent authority, and must implement the plan after approval by the special municipality, county, or city competent authority. The time limit to execute the investigation and assessment plan may be extended by application, but only for one time.(b) If the remediation site polluter or person potentially responsible for pollution is not clearly known or has failed to comply with the provisions of the preceding paragraph, the special municipality, county, or city competent authority may notify the interested party of the polluted land to take actions prescribed in the preceding paragraph.(c) If the remediation site polluter, person potentially responsible for pollution, or interested party of the polluted land fails to comply with the actions prescribed in the two preceding paragraphs, the special municipality, county, or city competent authority shall investigate the scope of soil and groundwater pollution at the remediation site, assess the environmental impact, and report the investigation and assessment results to the central competent authority for determination of the cleanup priority ranking grade.(d) If the expenses entailed by the regulations of article 12, paragraphs 5 through 10, article 13, paragraph 2, and article 15, paragraph 1, subparagraphs 7 and 8 must be disbursed from the Soil and Groundwater Pollution Remediation Fund, the regulations of the preceding paragraph should be applied, and the central competent authority shall be requested to prescribe the cleanup priority ranking grade.(e) The central competent authority shall prescribe regulations governing the pollution scope investigation, environmental impact assessment, cleanup priority ranking grade determination processes, items, and other compliance matters in the two preceding paragraphs.
中文原文 土壤及地下水污染整治法第14條
整治場址之污染行為人或潛在污染責任人，應於直轄市、縣（市）主管機關通知後三個月內，提出土壤、地下水污染調查及評估計畫，經直轄市、縣（市）主管機關核定後據以實施。
調查及評估計畫執行期限，得申請展延，並以一次為限。
整治場址之污染行為人或潛在污染責任人不明或不遵行前項規定辦理時，直轄市、縣（市）主管機關得通知污染土地關係人，依前項規定辦理。
整治場址之污染行為人、潛在污染責任人或污染土地關係人未依前二項規定辦理時，直轄市、縣（市）主管機關應調查整治場址之土壤、地下水污染範圍及評估對環境之影響，並將調查及評估結果，報請中央主管機關評定處理等級。
第十二條第五項至第十項、第十三條第二項與第十五條第一項第七款及第八款規定，得由土壤及地下水污染整治基金支出費用者，應納入前項規定，報請中央主管機關評定處理等級。
前二項污染範圍調查、影響環境之評估及處理等級評定之流程、項目及其他應遵行事項之辦法，由中央主管機關定之。
調查及評估計畫執行期限，得申請展延，並以一次為限。
整治場址之污染行為人或潛在污染責任人不明或不遵行前項規定辦理時，直轄市、縣（市）主管機關得通知污染土地關係人，依前項規定辦理。
整治場址之污染行為人、潛在污染責任人或污染土地關係人未依前二項規定辦理時，直轄市、縣（市）主管機關應調查整治場址之土壤、地下水污染範圍及評估對環境之影響，並將調查及評估結果，報請中央主管機關評定處理等級。
第十二條第五項至第十項、第十三條第二項與第十五條第一項第七款及第八款規定，得由土壤及地下水污染整治基金支出費用者，應納入前項規定，報請中央主管機關評定處理等級。
前二項污染範圍調查、影響環境之評估及處理等級評定之流程、項目及其他應遵行事項之辦法，由中央主管機關定之。