Problem:
A particle follows a trajectory given by $\sigma(t)=(t^{2},t^{3}-4t,0)$ and it off at a tangent at $t=2$. Find the particle's position at $t=3$. Make a draw of what is happening.
Solution:
And this is what I did to find the position at $t=2$:
First, to find the particle new position it's required to find a point $P$ and direction vector $\vec{v}$:
$P$: $\sigma(2)=(4,0,0)$
$\vec{v}$: $\sigma'(2)=(4,8,0)$
Hence, the equation to find the new particle position is:
$l(t)=P+(t-2)\vec{v}$
Is that correct? Does the equation model the particle's position at any given $t$ time?

Yes this is correct, expect for "Does the equation model the particle's position at any given $t$?" It is only valid for $t\geq 2$.