Act Governing the Allocation of Government Revenues and Expenditures Article 27
Except as otherwise provided by law, interest generated by assets owned by a government at any level, the sale price of assets sold by it, and capital recovered by it, shall be placed in the government treasury of the given level of government.
中文原文 財政收支劃分法第27條
各級政府所有財產之孳息、財產之售價及資本之收回，除法律另有規定外，應分別歸入各級政府之公庫。