(a) Estarán exentos del pago de los arbitrios fijados en esta parte, los vehículos nuevos adquiridos por una persona natural o jurídica, no exenta, con el único propósito de donarlos a la Policía de Puerto Rico y a los Gobiernos Municipales para la gestión de vigilancia, la prevención de la criminalidad, protección de la propiedad y otros servicios públicos prestados por la Guardia Municipal.
(b) Cualquier exención que conceda el Secretario en virtud de esta disposición estará sujeta a que:
(1) Se registre el vehículo donado a nombre de la Policía de Puerto Rico o de los Gobiernos Municipales para uso de la Guardia Municipal, y
(2) al momento del recibo del vehículo de motor éste se entregue a la entidad a la cual habrá de ser donado.
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