Petroleum Administration Act Article 52

Where the detained oil has the risk of impairment or hard to safe keep, it may be sold to an authority-designated oil refinery operator by price negotiations and can keep custody of the proceeds. The oil refinery operator designated by the competent authority may not refuse such a purchase request.The measure for price negotiations of the aforesaid detained oil will be stipulated separately by the central competent authority.If the owner, trustee, or caretaker of the detained articles cannot be identified or notified, the competent authority will make a public announcement of the detention and then process the detained articles as waste if their owner, keeper, or custodian remain unidentified ten (10) days after the announcement.The competent authority may negotiate price for and then sell to a designated oil refinery operator oil confiscated in accordance with this law. An oil refinery operator so designated may not refuse the purchases price, which will be computed according to the Measure for Price Negotiations of Detained Oil.
中文原文 石油管理法第52條
扣留之石油,有減損之虞或不便保管者,得由主管機關逕送指定之石油煉製業價購,並保管其價金;受指定之石油煉製業,不得拒絕。
前項扣留石油價購辦法,由中央主管機關定之。
扣留物之所有人、持有人或管理人不明或無法通知者,經主管機關公告十日仍無法確知其所有人、持有人或管理人時,得將該扣留物視同廢棄物逕予處理。
依本法沒入之石油,得由主管機關逕送指定之石油煉製業價購,受指定之石油煉製業,不得拒絕;其價購金額之計算,準用扣留石油價購辦法。

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