Regulations Governing Road Traffic Accidents Article 12

If the marks on the vehicle, information recorded in the traveling data recorders, or other mechanical parts of the vehicle involved in the accident requires further inspection, expert examination or verification, the police authority may seize them in temporary custody. The period shall not exceed 3 months.A receipt shall be given for any vehicle seized under the preceding paragraph, recording in detail the license plate number or engine number, type and model of vehicle and the cause for seizure . After the cause for seizure ceases to exist, an immediate notice shall be given to the owner of the vehicle to retrieve the vehicle before a deadline. If the vehicle is not retrieve in time or if the owner of the vehicle cannot be identified, the vehicle shall be handled by the seizure authority in accordance with Article 85-3 of the Act.When a mass rapid transit system vehicle is seized, a notice may be given to the operating authority for further handling.When a mechanical component of a vehicle involved in the accident is damaged, which will endanger the operating safety, the use of the vehicle shall be prohibited.
中文原文 道路交通事故處理辦法(920924訂定)第12條
事故車輛之車上痕跡、行車資料紀錄設備或其他機件等證據資料尚須檢驗、鑑定或查證者,警察機關得暫時扣留處理,扣留期間不得超過三個月。
前項扣留之車輛應製給收據,詳記車牌號碼或引擎號碼、車輛種類、型式及扣留之原因。
扣留原因消滅後,應即通知車輛所有人限期領回。
屆期未領回或無法查明車輛所有人者,由扣留機關依本條例第八十五條之三規定處理。
大眾捷運系統車輛之扣留,得通知營運機構處理。
事故車輛機件損壞,其行駛安全堪虞者,禁止其行駛。

English translation for reference only; the Chinese text prevails. Not legal advice.