The Enforcement Rules of the Prison Act Article 57

Prisons shall seek from local government authorities, the facilities and locations for the placement of ashes following cremation of deceased prisoners in accordance with Article 144 of the Act.
中文原文 監獄行刑法施行細則第57條
監獄應商請地方政府機關提供骨灰存放設施處所,以供本法第一百四十四條之死亡受刑人火化後存放骨灰之用。

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