Regulations on the Impoundment of Traffic-Violation Vehicle Article 11
The enforcement authorities may rent or use private tow trucks and tow pounds to move and keep the car or motor-powered machines, or authorize the local municipal, county, or city government or any other related agency to do so.
中文原文 道路交通違規車輛移置保管及處理辦法第11條
執行機關移置保管車輛或動力機械，得租用或使用民間拖吊車輛及場地，或委託當地直轄市、縣（市）政府或其他相關機關辦理之。