ANNEX TO THE CONVENTION : Regulations respecting the laws and customs of war on land #Section III : On military authority over hostile territory - Art. 48.
Art. 48. If, in the territory occupied, the occupant collects the taxes, dues, and tolls imposed for the benefit of the State, he shall do it, as far as possible, in accordance with the rules in existence and the assessment in force, and will in consequence be bound to defray the expenses of the administration of the occupied territory on the same scale as that by which the legitimate Government was bound.