Detention Act Article 74

Where a defendant has any of the situations described in the subparagraphs below and fails to apply for the return of money or items left over by him/her at the detention center, the money or items shall 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 defendant is released; the six-month period starts counting from the deadline specified in the notification under Article 72.2. Where the defendant escapes; the six-month period starts counting from the date of escape.3. Where the defendant is temporarily released in accordance with Paragraph 1 of Article 22 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 the defendant is deceased; the six-month period starts counting from the deadline for collection specified in the notification or public announcement under Paragraph 1 or Paragraph 3 of the preceding article.A detention center 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 羈押法第74條
被告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、出所者,依第七十二條限期通知期滿日起算。
二、脫逃者,自脫逃之日起算。
三、依第二十二條第一項規定釋放,未遵守同條第二項報到規定,自最後應報到之日起算。
四、被告死亡者,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,看守所得將易腐敗、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.