Regulations Governing Drug Abuse Urine Testing Operations Article 24

The limit of quantification of abused drugs or their metabolites tested by the testing institution shall be used as the basis of the cutoff values for retest of urine specimens. Where the retest result are lower than the limit of quantification, the specimen shall be judged as negative; where not lower than the limit of quantification, positive.
中文原文 濫用藥物尿液檢驗作業準則第24條
尿液檢體複驗之閾值以檢驗機構檢驗濫用藥物或其代謝物之最低可定量濃度為準,其複驗結果低於最低可定量濃度者,應判定為陰性;在最低可定量濃度以上者,應判定為陽性。

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