(a) A trailer or semitrailer may be registered without payment if the trailer or semitrailer is:
(1) owned by an organization that qualifies as a religious organization under Section 11.20, Tax Code; and
(2) used primarily for the purpose of transporting property in connection with the charitable activities and functions of the organization.
(b) An application for registration under this section must include a statement signed by an officer of the religious organization stating that the trailer or semitrailer qualifies for registration under this section.
Official text of the Texas Transportation Code as published by the Texas Legislative Council.