Petroleum Administration Act Article 26

If an oil refinery operator or importer ceases operations, its storage of security stockpile may not be disposed of without the prior consent of the central competent authority.The central competent authority may draw on the Petroleum Fund (see Chapter 6 herein) to purchase the aforesaid security stockpile.
中文原文 石油管理法第26條
石油煉製業或輸入業於歇業時,其所儲備之安全存量,應先報經中央主管機關核准,始得處分。
前項安全存量,中央主管機關得動用石油基金價購。

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