Code of Criminal Procedure Article 473

If the rights holders file a motion to have confiscated items or force-collected property returned, or if persons, who are allowed to exercise the right to a claim as a result of the defendant's crime, have obtained the civil compulsory execution and file a motion to be paid, within a year after the judgment is finalized, the prosecutor shall return such items/property or pay such claims, with the exceptions of: items/property that should be destroyed or abandoned; if the items/property are sold, the price of the sale shall be returned.If an applicant has objections to the execution of return or payment, as described in the preceding paragraph, the provisions of Article 484 shall apply.If necessary, the prosecutor may request that the branch offices of the Administrative Enforcement Agency of the Ministry of Justice enforce the sales, distributions and payments, as described in the first paragraph.The scope, methods and procedures, of the claimant and of a motion for return or payment, the scope of return or payment that the prosecutor should enforce, as described in the first paragraph, and other enforcement measures that should be followed shall be determined by the Executive Yuan.