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財政部民國115年4月28日台財稅字第11500562810號

核釋有關身心障礙者之二親等以內親屬所有，其住居所地址與該身心障礙者戶籍地相同之車輛，得申請免徵使用牌照稅規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule that the exemption from vehicle license tax may be applied for for vehicles owned by the relatives within the second degree of kinship of individuals with mental or physical disabilities and whose residence address is the same as the household registration address of such individuals