Vehicle License Tax Act Article 24
If the owner or user of the transportation equipment violating this Act abandons the transportation equipment upon discovery, and after public notice for claiming ownership, if no one claims ownership in three months, the tax authority may publicly auction the said transportation equipment. The proceeds from the auction, after deducting the taxes owed, shall be remitted to the national treasury.
中文原文 使用牌照稅法第24條
違反本法之交通工具所有人或使用人，於查獲時，棄置而去，經揭示招領後，逾三個月仍無人認領者，稽徵機關得將該項交通工具公開拍賣，所得價款，除扣繳本稅外，解繳國庫。