Prison Act Article 82

Where an inmate has any of the situations specified in the subparagraphs below and fails to apply for the return of money or items left over by him/her at the prison, the money or items will be turned over to the national coffers, destroyed, discarded, or disposed by other appropriate means within six months from the date specified in each subparagraph below:1. Where the inmate is released; the six-month period starts counting from the deadline specified in the notification under Article 80.2. Where the inmate escapes, the six-month period starts counting from the date of escape.3. Where the inmate is temporarily released in accordance with Paragraph 1 of Article 27 but fails to report in accordance with Paragraph 2 of the same article; the six-month period starts counting from the final date for reporting;4. Where an inmate is deceased; the six-month period starts from the deadline for collection specified in the notification or public announcement under Paragraph 1 or Paragraph 3 of the preceding article.The prison may destroy, discard, or dispose by other appropriate means items that are perishable, dangerous, harmful, or unsuitable for storage while awaiting collection or during the notification or announcement period specified in the preceding paragraph.
中文原文 監獄行刑法第82條
受刑人有下列各款情形之一,自各款規定之日起算,經六個月後,未申請發還者,其所留之金錢及物品,予以歸屬國庫、毀棄或另為其他適當處理:
一、釋放者,依第八十條限期通知期滿之日起算。
二、脫逃者,自脫逃之日起算。
三、依第二十七條第一項規定暫行釋放,未遵守同條第二項報到規定,自最後應報到之日起算。
四、受刑人死亡者,依前條第一項、第三項通知或公告限期領回期滿之日起算。
於前項待領回、通知或公告期間,監獄得將易腐敗、有危險性、有害或不適於保管之物品予以毀棄或另為其他適當處理。

English translation for reference only; the Chinese text prevails. Not legal advice.