Soil and Groundwater Pollution Remediation Act Article 43
(a) The special municipality, county, or city competent authority may set a time limit and order a polluter or a person potentially responsible pollution to pay the expenditures disbursed pursuant to the provisions in article 12 paragraph 8, article 13 paragraph 2, article 14 paragraph 3, article 15, article 22 paragraphs 2 and 4, and article 24 paragraph 3; the amount a person potentially responsible pollution shall pay is one half of the expenditures disbursed pursuant to the above-mentioned provisions.(b) Concerning the expenditures made by a person potentially responsible for pollution when implementing the provisions of article 12 paragraph 7, article 13 paragraph 1, article 14 paragraph 1, article 15, and article 22 paragraph 1, an application with attached receipts of expenditures may be made by such a person to the central competent authority for reimbursement of one half of expenditures after completion of the implementation.(c) If a polluter or person potentially responsible for pollution is a corporate organization, the special municipality, county, or city competent authority may order the statutory responsible person, or company or shareholder holding a majority of the organization’s total capital or total outstanding shares with voting rights, or directly or indirectly controlling the organization’s personnel affairs, financial affairs, or business operations, to pay the expenditures in the two preceding paragraphs within a time limit; likewise in circumstances where the polluter or person potentially responsible for pollution has ceased to exist due to merger, split-up, or other reasons.(d) In the preceding paragraph, if the statutory responsible person of the polluter or person potentially responsible for pollution, or company or shareholder holding a majority of the organization’s total capital or total outstanding shares with voting rights, or directly or indirectly controlling the organizations personnel affairs, financial affairs, or business operations is actually responsible for making decisions concerning pollution acts, the polluter or person potentially responsible for pollution may seek compensation from the statutory responsible person, company, or shareholder for the expenditures in paragraph 1.(e) If the expenditures that shall be paid by the statutory responsible person, company, or shareholder pursuant to paragraphs 1 and 3, and for which the polluter or person potentially responsible for pollution shall bear responsibility pursuant to paragraph 3, have not been paid by the deadline, an overdue charge, which shall be accrued at a rate of 0.5% of the overdue amount for each day the payment is overdue, shall be paid together with the overdue payment; those that have still failed to pay the expenditures 30 days after the deadline shall be fined NT$200,000 to NT$1 million, which shall be paid into the Soil and Groundwater Pollution Remediation Fund within a time limit.(f) Concerning the disbursement of necessary response measure’s expenditures as provided in article 7, paragraph 5, a special municipality, county, or city competent authority may, by applying, mutatis mutandis, the provisions of paragraphs 1 and 5, order a polluter, person potentially responsible for pollution, or statutory responsible person, company or shareholder, site user, administrator, or owner, who are responsible pursuant to paragraph 3, to effect payment thereof within a time limit.(g) A site user, administrator, or owner may seek compensation, jointly and severally, from the polluter or person potentially responsible for pollution for the expenditures in the preceding paragraph.(h) A person potentially responsible for pollution may seek compensation, after payment, from the polluter for the expenditures as provided in paragraphs 1, 6, and 7.(i) When multiple persons are responsible for payment of the expenditures in paragraphs 1, 3, and 6, such persons shall bear joint and several responsibilities for the payment thereof.
中文原文 土壤及地下水污染整治法第43條
依第十二條第八項、第十三條第二項、第十四條第三項、第十五條、第二十二條第二項、第四項及第二十四條第三項規定支出之費用，直轄市、縣（市）主管機關得限期命污染行為人或潛在污染責任人繳納；潛在污染責任人應繳納之費用，為依規定所支出費用之二分之一。
潛在污染責任人為執行第十二條第七項、第十三條第一項、第十四條第一項、第十五條及第二十二條第一項規定所支出之費用，得於執行完畢後檢附單據，報請中央主管機關核付其支出費用之二分之一。
污染行為人或潛在污染責任人為公司組織時，直轄市、縣（市）主管機關得限期命其負責人、持有超過其已發行有表決權之股份總數或資本總額半數或直接或間接控制其人事、財務或業務經營之公司或股東繳納前二項費用；污染行為人或潛在污染責任人因合併、分割或其他事由消滅時，亦同。
前項污染行為人或潛在污染責任人之負責人、持有超過其已發行有表決權之股份總數或資本總額半數或直接或間接控制其人事、財務或業務經營之公司或股東，就污染行為實際決策者，污染行為人或潛在污染責任人得就第一項支出之費用，向該負責人、公司或股東求償。
污染行為人、潛在污染責任人、依第三項規定應負責之負責人、公司或股東依第一項、第三項規定應繳納之費用，屆期未繳納者，每逾一日按滯納之金額加徵百分之零點五滯納金，一併繳納；逾期三十日仍未繳納者，處新臺幣二十萬元以上一百萬元以下罰鍰，並限期繳入土壤及地下水污染整治基金。
依第七條第五項規定支出之應變必要措施費用，直轄市、縣（市）主管機關得準用第一項及第五項規定，限期命污染行為人、潛在污染責任人、依第三項規定應負責之負責人、公司或股東、場所使用人、管理人或所有人繳納。
場所使用人、管理人或所有人就前項支出之費用，得向污染行為人或潛在污染責任人連帶求償。
潛在污染責任人就第一項、第六項及第七項支出之費用，得向污染行為人求償。
第一項、第三項及第六項應繳納費用，於繳納義務人有數人者，應就繳納費用負連帶清償責任。
潛在污染責任人為執行第十二條第七項、第十三條第一項、第十四條第一項、第十五條及第二十二條第一項規定所支出之費用，得於執行完畢後檢附單據，報請中央主管機關核付其支出費用之二分之一。
污染行為人或潛在污染責任人為公司組織時，直轄市、縣（市）主管機關得限期命其負責人、持有超過其已發行有表決權之股份總數或資本總額半數或直接或間接控制其人事、財務或業務經營之公司或股東繳納前二項費用；污染行為人或潛在污染責任人因合併、分割或其他事由消滅時，亦同。
前項污染行為人或潛在污染責任人之負責人、持有超過其已發行有表決權之股份總數或資本總額半數或直接或間接控制其人事、財務或業務經營之公司或股東，就污染行為實際決策者，污染行為人或潛在污染責任人得就第一項支出之費用，向該負責人、公司或股東求償。
污染行為人、潛在污染責任人、依第三項規定應負責之負責人、公司或股東依第一項、第三項規定應繳納之費用，屆期未繳納者，每逾一日按滯納之金額加徵百分之零點五滯納金，一併繳納；逾期三十日仍未繳納者，處新臺幣二十萬元以上一百萬元以下罰鍰，並限期繳入土壤及地下水污染整治基金。
依第七條第五項規定支出之應變必要措施費用，直轄市、縣（市）主管機關得準用第一項及第五項規定，限期命污染行為人、潛在污染責任人、依第三項規定應負責之負責人、公司或股東、場所使用人、管理人或所有人繳納。
場所使用人、管理人或所有人就前項支出之費用，得向污染行為人或潛在污染責任人連帶求償。
潛在污染責任人就第一項、第六項及第七項支出之費用，得向污染行為人求償。
第一項、第三項及第六項應繳納費用，於繳納義務人有數人者，應就繳納費用負連帶清償責任。