土石採取法第48 條規定主管機關核發土石採取許可證時，應收取環境維護費。經濟部於92 年7 月4 日公告「環境維護費收費基準」，並溯及自土石採取法生效之日（即92 年2 月8 日）起實施。最高行政法院98 年12 月份第2 次庭長法官聯席會議決議認為，環境維護費收費基準之溯及性立法，係為實現保護環境及生態的重大公益，並無違憲。本文雖贊同環境維護費之立法政策，但基於法安定性及信賴保護原則，本文認為環境維護費收費標準溯及實施有違憲之虞。又本文認為環境維護費屬特別公課，與土石採取之許可相互獨立，其係課予人民負擔，非屬中央法規標準法第18條所定「依法聲請之案件」，故不適用該條之規定。

Article 48 of Sand and Gravel Excavation Act stated that Governments shall collect environment maintenance fee when issuing Sand and Gravel Excavation Permit. The “Charging Standard for Environment Maintenance Fee” was announced at July 4, 2003 by the Ministry of Economic Affairs. It came into effect restrictively from Feb. 8, 2003. The committee of
Chief Judge and Judges in Supreme Administrative Court viewed the retroactive legislation of “charging standard for environment maintenance fee” not unconstitutional because of the public interest of environment and ecology protection.This essay agrees the legislative policy of charging environment maintenance fee. But based on the principles of stability of law and reliance protection, the retroactive implementation
of “Charging Standard for Environment Maintenance Fee” is unconstitutional. This paper argues that environment maintenance fees are “special tax”. The environment maintenance fee and the Sand and Gravel Excavation Permit are independent of each other. The charging
of environment maintenance fee places a burden on the people and can not apply Article 18 of Central Regulation Standard Act because it is not a case of an application by one person.