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財政部民國114年1月17日台財稅字第11300651710號
核釋領有駕駛執照無車輛之身心障礙者，其配偶或同一戶籍二親等以內親屬所有供該身心障礙者使用之車輛得申請免徵使用牌照稅之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates that vehicle license tax exemption may apply to a vehicle owned by the spouse or a relative within the second degree of kinship from the same household of an individual with mental or physical disabilities who possesses a driver's license but does not own a vehicle and is for the use of the aforesaid individual
