Automobile tax, transfer to another region, is the derogation from Law 104 still valid?

Exemption and tax transfer on cars what to do?
Hello, I have read your article on the Internet on Bill 104 and the right not to pay the tax on cars. I would therefore like to disturb you, hoping that it will help me to solve a problem in this respect. My parents over 80 years old and disabled with L.104 own 2 cars. They live in the Lombardy region and benefit from the exemption from the payment of the vehicle tax.
In 2014, however, they had moved to Calabria for about six months. A few weeks ago, they received an order to pay car stamps from the income agency of the Calabria region. The documentation proving the right to the exemption that they have had since 2011 can not be helped. Can you suggest how I can solve the problem?
Are we in default or have to do with the usual bureaucracy?
Thank you and I believe in his interest

The exemption from the tax on cars varies from one region to another

To claim the tax exemption on cars by law 104, it is necessary to submit an appropriate application. In the ACI affiliated region, the exemption request must be submitted within 90 days of the expiration of the stamp payment.

This is not a peremptory term, the application may be submitted at any time of the year, but always in limitation of the expiry and limitation periods provided for the tax benefits. Any delay in the submission of any document accompanying the application does not result in the loss of the grant. The rules vary by region, so it is advisable to inquire before submitting the application for exemption.

In this case, his parents changing their residence had to apply for exemption from the vehicle tax in the area where they were transferred, so in Calabria

In addition, the exemption takes effect from the moment when the communication of an accepted instance arrives, it is therefore not possible to request a retroactive application.

In my opinion, the stamp must be paid for the year, as it is annual, where the transfer took place

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