Mortuary Service Administration Act Article 21-2

Police officers, voluntary police, civil defense personnel, firefighters, voluntary firefighters, or other personnel engaged in public service in accordance with the law, who die in the line of duty and use public funeral facilities, shall be exempt from fees.The standards for the aforementioned fee exemption shall be determined by the municipal or county (city) government.
中文原文 殯葬管理條例第21-2條
殉職警察、義勇警察、民防人員、消防人員、義勇消防人員或其他依法令從事於公務之人員,使用公立殯葬設施,免收費用。
前項免費之標準,由直轄市、縣(市)政府定之。

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