Political Parties Act Article 32
A political party that is dissolved due to failure to register as a legal person or that has its official registration revoked shall liquidate party property in accordance with the party charter or with resolutions of the representative assembly or congress of the party. If there are no such provisions in the party charter and the representative assembly or congress of the party cannot be convened, the competent authority shall appoint a liquidator to handle the matter pursuant to the provisions governing liquidation in the Civil Code.After the property of the political party is liquidated, any remaining surplus shall belong to the national treasury.
中文原文 政黨法第32條
未經法人登記之政黨解散或廢止備案後，其財產之清算，應依章程、黨員大會或黨員代表大會決議辦理。
章程未規定、黨員大會或黨員代表大會無法召開時，由主管機關選任清算人，並準用民法清算之規定。
政黨財產清算後，如有賸餘者，其賸餘之財產歸屬國庫。
章程未規定、黨員大會或黨員代表大會無法召開時，由主管機關選任清算人，並準用民法清算之規定。
政黨財產清算後，如有賸餘者，其賸餘之財產歸屬國庫。