The Tobacco and Alcohol Administration Act Article 44
Tobacco, alcohol, and the raw materials, semi-finished products, equipment, and alcohol containers for their production which are confiscated or forfeited under this Act or other laws and regulations may be destroyed or may be sold by tender, exported after being sold by tender, donated, or provided for use in research or experimentation by academic institutions.
中文原文 菸酒管理法第44條
依本法或其他法律規定沒收或沒入之菸、酒與供產製菸、酒所用之原料、半成品、器具及酒類容器，得予以銷毀、標售、標售後再出口、捐贈或供學術機構研究或試驗。