You must take the following precautions when loading and unloading a child from any vehicle used for transportation, including a bus with a gross vehicular weight rating (GVWR) of 10,000 pounds or more:(1) You must account for all children exiting the vehicle before leaving the vehicle unattended.(2) You must not allow a child under eight years old to cross a street to enter a vehicle or after exiting a vehicle, unless an adult accompanies the child.(3) You must never leave a child under eight years old unattended in a vehicle.