(a) A foreign commercial motor vehicle is exempt from Chapter 502 and any other law of this state requiring the vehicle to be registered in this state, including a law providing for a temporary registration permit, if:
(1) the vehicle is engaged solely in transportation of cargo across the border into or from a border commercial zone;
(2) for each load of cargo transported the vehicle remains in this state:
(A) not more than 24 hours; or
(B) not more than 48 hours, if:
(i) the vehicle is unable to leave this state within 24 hours because of circumstances beyond the control of the motor carrier operating the vehicle; and
(ii) all financial responsibility requirements applying to the vehicle are satisfied;
(3) the vehicle is registered and licensed as required by the country in which the person that owns the vehicle is domiciled or is a citizen as evidenced by a valid metal license plate attached to the front or rear of the exterior of the vehicle; and
(4) the country in which the person that owns the vehicle is domiciled or is a citizen provides a reciprocal exemption for commercial motor vehicles owned by residents of this state.
(b) A foreign commercial motor vehicle operating under the exemption provided by this section and the vehicle's driver may be considered unregistered if the vehicle is operated in this state outside a border commercial zone or in violation of United States law.
(c) A valid reciprocity agreement between this state and another state of the United States or a Canadian province that exempts currently registered vehicles owned by nonresidents is effective in a border commercial zone.
(d) A foreign commercial motor vehicle that engages primarily in transportation of cargo across the border into or from a border commercial zone must be:
(1) registered in this state; or
(2) operated under the exemption provided by this section.
(e) A vehicle located in a border commercial zone must display a valid Texas registration if the vehicle is owned by a person who:
(1) owns a leasing facility or a leasing terminal located in this state; and
(2) leases the vehicle to a foreign motor carrier.