Government Treasury Act Article 6
When the commissioned bank or agent institution is liquidated, or bankrupt, it shall pay off first the debts owed to the government treasury taken charged of by it. The priority order for paying off debts owed to the government treasury is as follows:1.the township /city treasury.2.the county/city treasury.3.the special municipality treasury.4.the national treasury.
中文原文 公庫法第6條
代理銀行或代辦機構於清理或破產時，其所代理或代辦之公庫債權，有優先受清償之權，其受償順序如下：
一、鄉（鎮、市）庫。
二、縣（市）庫。
三、直轄市庫。
四、國庫。
一、鄉（鎮、市）庫。
二、縣（市）庫。
三、直轄市庫。
四、國庫。