Police Power Exercise Act Article 24
When it is no longer necessary to keep the seized objects, they shall be returned to their original owners, possessors, or custodians. When their original owners, possessors, or custodians are unknown, they may be returned to people proven to have the right to the objects.The cost of seizure and custody fees shall be borne by the original owners, possessors, or custodians. Upon the return of the seized objects, the costs of seizure and custody may be collected.After the objects are sold, the income shall be given to the people prescribed in paragraph 1 after the costs of seizure, custody, sale, and other necessary expenses are deducted. When the people prescribed in paragraph 1 are unknown and no one applies for transfer of the money after the announcement has been posted for one year, the money shall go to the relevant government level’s treasury.
中文原文 警察職權行使法第24條
扣留之物無繼續扣留之必要者，應將該物返還所有人、持有人或保管人；所有人、持有人或保管人不明時，得返還其他能證明對該物有權利之人。
扣留及保管費用，由物之所有人、持有人或保管人負擔。
扣留之物返還時，得收取扣留及保管費用。
物經變賣後，於扣除扣留費、保管費、變賣費及其他必要費用後，應返還其價金與第一項之人。
第一項之人不明時，經公告一年期滿無人申請發還者，繳交各該級政府之公庫。
扣留及保管費用，由物之所有人、持有人或保管人負擔。
扣留之物返還時，得收取扣留及保管費用。
物經變賣後，於扣除扣留費、保管費、變賣費及其他必要費用後，應返還其價金與第一項之人。
第一項之人不明時，經公告一年期滿無人申請發還者，繳交各該級政府之公庫。