us-tx/regs
34 Tex. Admin. Code § 3.76 — Driver Education Cars
(a)
A motor vehicle dealer may take title in the dealership name to a motor vehicle tax-free if:
(1) he loans the motor vehicle free of charge to a public school for use in an approved standard driver training course; and
(2) the public school applies for exempt license plates at the time of registration.
(b)
This exemption is not applicable to a loan of a motor vehicle to a private or parochial school or a nonprofit organization.
Source Note: The provisions of this §3.76 adopted to be effective January 1, 1976; amended to be effective June 27, 1979, 4 TexReg 2141.
Source: official text