Enforcement Rules for the Controlled Drugs Act Article 28
When institutions or businesses that have obtained a controlled drug registration license, apply to permanently suspend business because of the death of the person in charge, the closest relatives of that person may handle the transfer, destruction and reporting of the inventory of controlled drugs in accordance with the relevant regulations
中文原文 管制藥品管理條例施行細則第28條
領有管制藥品登記證之機構或業者因負責人死亡辦理歇業者，得由其最近親屬依規定辦理結存管制藥品之轉讓、銷燬及申報手續。