Code of Civil Procedure Article 114
Where litigation aid is granted, the court of first instance to which the action was initiated shall, on its own initiative after the final judgment becomes binding or after the action is concluded without a decision, rule on the adjudication of the amount of the litigation expenses and tax the same against the party who should bear such costs. The litigation expenses which the aided party has been exempted from paying and which should be borne by such party may be reimbursed through a compulsory execution against the issuer of a promissory note.Compensation of the attorney appointed to advocate the case for the aided party will be disbursed by the national treasury when collection of such compensation proves ineffective.
中文原文 民事訴訟法第114條
經准予訴訟救助者，於終局判決確定或訴訟不經裁判而終結後，第一審受訴法院應依職權以裁定確定訴訟費用額，向應負擔訴訟費用之當事人徵收之；其因訴訟救助暫免而應由受救助人負擔之訴訟費用，並得向具保證書人為強制執行。
為受救助人選任律師之酬金，徵收而無效果時，由國庫墊付。
為受救助人選任律師之酬金，徵收而無效果時，由國庫墊付。