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財政部民國115年1月30日台財庫字第1150361350B號
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補充解釋經衛生福利部核定通過健康風險評估審查之指定菸品（其他菸品）適用「菸酒管理法」第45條第4項處罰規定之計罰單位，自115年2月1日生效
MINISTRY OF FINANCE Order is hereby given, for stipulating supplementary interpretive rules for the penalty calculation unit for designated tobacco products (other tobacco products) approved through the health risk assessment review by the Ministry of Health and Welfare in accordance with Paragraph 4 of Article 45 of "The Tobacco and Alcohol Administration Act" (stipulation shall become effective from 1st, February 2026)
