{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2228.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2228.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2228.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2228.html"}],"law_id":70212,"edition_id":1,"section_id":70212,"structure_id":15087,"section_number":"58.1-2228","catch_line":"Exempt access cards; exempt access codes","history":"2000, cc. 729, 758.","full_text":"A\n\nA licensed distributor, licensed importer or, in the case of aviation jet fuel, a licensed aviation consumer shall only remove motor fuel from a terminal by means of a supplier-issued exempt access card or exempt access code if (i) the motor fuel will be resold to a governmental entity or an organization exempt from tax under subdivision 2 of § 58.1-2226 for a purpose that is exempt from the tax or (ii) the aviation jet fuel will be used by the aviation consumer or resold to a licensed aviation consumer. The use of such exempt access card or exempt access code shall constitute a representation by the licensed distributor, licensed importer or licensed aviation consumer that the removal of the motor fuel is permitted. A supplier shall be authorized to rely on this representation. A licensed distributor or licensed importer who does not resell motor fuel removed from a terminal by means of an exempt access card or exempt access code to an exempt governmental unit or an organization exempt from tax under subdivision 2 of § 58.1-2226 is liable for any tax due on the fuel. A licensed distributor or licensed importer who does not resell aviation jet fuel removed from a terminal by means of an exempt access card or exempt access code to a licensed aviation consumer is liable for any tax due on the aviation jet fuel.B\n\nA supplier who issues to, or authorizes another person to issue to, another person an exempt access card or an exempt access code that enables the person to buy motor fuel without paying the tax on the fuel shall determine if the person is exempt from the tax or, in the case of aviation jet fuel, is a licensed aviation consumer allowed to purchase aviation jet fuel without payment of tax. A supplier is liable for tax due on motor fuel purchased at retail by use of an exempt access card or an exempt access code issued to a person who is not exempt from the tax or, in the case of aviation jet fuel, is not a licensed aviation consumer allowed to purchase aviation jet fuel without payment of tax.C\n\nA person to whom an exempt access card or exempt access code is issued for use at a terminal is liable for any tax due on fuel purchased with the exempt access card or exempt access code for a purpose that is not exempt. A person who misuses an exempt access card or exempt access code by purchasing fuel with the card or code for a purpose that is not exempt is liable for the tax due on the fuel. The provisions of this subsection shall apply to the misuse of a card or code that allows a person to purchase aviation jet fuel without paying the tax.D\n\nThe tax liability imposed by this section shall be in addition to any other penalty imposed pursuant to this chapter.","order_by":null,"text":{"0":{"id":253523,"text":"A licensed distributor, licensed importer or, in the case of aviation jet fuel, a licensed aviation consumer shall only remove motor fuel from a terminal by means of a supplier-issued exempt access card or exempt access code if (i) the motor fuel will be resold to a governmental entity or an organization exempt from tax under subdivision 2 of § 58.1-2226 for a purpose that is exempt from the tax or (ii) the aviation jet fuel will be used by the aviation consumer or resold to a licensed aviation consumer. The use of such exempt access card or exempt access code shall constitute a representation by the licensed distributor, licensed importer or licensed aviation consumer that the removal of the motor fuel is permitted. A supplier shall be authorized to rely on this representation. A licensed distributor or licensed importer who does not resell motor fuel removed from a terminal by means of an exempt access card or exempt access code to an exempt governmental unit or an organization exempt from tax under subdivision 2 of § 58.1-2226 is liable for any tax due on the fuel. A licensed distributor or licensed importer who does not resell aviation jet fuel removed from a terminal by means of an exempt access card or exempt access code to a licensed aviation consumer is liable for any tax due on the aviation jet fuel.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":253524,"text":"A supplier who issues to, or authorizes another person to issue to, another person an exempt access card or an exempt access code that enables the person to buy motor fuel without paying the tax on the fuel shall determine if the person is exempt from the tax or, in the case of aviation jet fuel, is a licensed aviation consumer allowed to purchase aviation jet fuel without payment of tax. A supplier is liable for tax due on motor fuel purchased at retail by use of an exempt access card or an exempt access code issued to a person who is not exempt from the tax or, in the case of aviation jet fuel, is not a licensed aviation consumer allowed to purchase aviation jet fuel without payment of tax.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":253525,"text":"A person to whom an exempt access card or exempt access code is issued for use at a terminal is liable for any tax due on fuel purchased with the exempt access card or exempt access code for a purpose that is not exempt. A person who misuses an exempt access card or exempt access code by purchasing fuel with the card or code for a purpose that is not exempt is liable for the tax due on the fuel. The provisions of this subsection shall apply to the misuse of a card or code that allows a person to purchase aviation jet fuel without paying the tax.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":253526,"text":"The tax liability imposed by this section shall be in addition to any other penalty imposed pursuant to this chapter.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":15087,"edition_id":1,"name":"Motor Fuel Tax; Liability","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:52:05","date_modified":"2026-06-26 03:52:05","permalink":{"id":255415,"object_type":"structure","relational_id":15087,"identifier":"3","token":"58.1\/II\/22\/3","url":"\/58.1\/II\/22\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":66220,"structure_id":15087,"section_number":"58.1-2217","catch_line":"Taxes levied; rate","url":"\/58.1-2217\/","token":"58.1\/II\/22\/3\/58.1-2217","metadata":false},{"id":64736,"structure_id":15087,"section_number":"58.1-2217.1","catch_line":"Repealed","url":"\/58.1-2217.1\/","token":"58.1\/II\/22\/3\/58.1-2217.1","metadata":false},{"id":79927,"structure_id":15087,"section_number":"58.1-2218","catch_line":"Point of imposition of motor fuels tax","url":"\/58.1-2218\/","token":"58.1\/II\/22\/3\/58.1-2218","metadata":false},{"id":76673,"structure_id":15087,"section_number":"58.1-2219","catch_line":"Liability for tax on removals from a terminal","url":"\/58.1-2219\/","token":"58.1\/II\/22\/3\/58.1-2219","metadata":false},{"id":74084,"structure_id":15087,"section_number":"58.1-2220","catch_line":"Liability for tax on imports","url":"\/58.1-2220\/","token":"58.1\/II\/22\/3\/58.1-2220","metadata":false},{"id":77244,"structure_id":15087,"section_number":"58.1-2221","catch_line":"Repealed","url":"\/58.1-2221\/","token":"58.1\/II\/22\/3\/58.1-2221","metadata":false},{"id":57507,"structure_id":15087,"section_number":"58.1-2222","catch_line":"Liability for tax on blended fuel","url":"\/58.1-2222\/","token":"58.1\/II\/22\/3\/58.1-2222","metadata":false},{"id":64993,"structure_id":15087,"section_number":"58.1-2223","catch_line":"Liability for tax on fuel transferred within terminal transfer system","url":"\/58.1-2223\/","token":"58.1\/II\/22\/3\/58.1-2223","metadata":false},{"id":65939,"structure_id":15087,"section_number":"58.1-2224","catch_line":"Tax on unaccounted for motor fuel losses; liability","url":"\/58.1-2224\/","token":"58.1\/II\/22\/3\/58.1-2224","metadata":false},{"id":78260,"structure_id":15087,"section_number":"58.1-2225","catch_line":"Backup tax; liability","url":"\/58.1-2225\/","token":"58.1\/II\/22\/3\/58.1-2225","metadata":false},{"id":85912,"structure_id":15087,"section_number":"58.1-2226","catch_line":"Exemptions from tax","url":"\/58.1-2226\/","token":"58.1\/II\/22\/3\/58.1-2226","metadata":false},{"id":71010,"structure_id":15087,"section_number":"58.1-2227","catch_line":"Sales of aviation jet fuel to licensed aviation consumers","url":"\/58.1-2227\/","token":"58.1\/II\/22\/3\/58.1-2227","metadata":false},{"id":70212,"structure_id":15087,"section_number":"58.1-2228","catch_line":"Exempt access cards; exempt access codes","url":"\/58.1-2228\/","token":"58.1\/II\/22\/3\/58.1-2228","metadata":false},{"id":83641,"structure_id":15087,"section_number":"58.1-2229","catch_line":"Removals by out-of-state bulk user","url":"\/58.1-2229\/","token":"58.1\/II\/22\/3\/58.1-2229","metadata":false}],"previous_section":{"id":71010,"structure_id":15087,"section_number":"58.1-2227","catch_line":"Sales of aviation jet fuel to licensed aviation consumers","url":"\/58.1-2227\/","token":"58.1\/II\/22\/3\/58.1-2227","metadata":false},"next_section":{"id":83641,"structure_id":15087,"section_number":"58.1-2229","catch_line":"Removals by out-of-state bulk user","url":"\/58.1-2229\/","token":"58.1\/II\/22\/3\/58.1-2229","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2228\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":85912,"section_number":"58.1-2226","catch_line":"Exemptions from tax","order_by":null,"url":"\/58.1-2226\/"}],"permalink":{"id":255465,"object_type":"law","relational_id":70212,"identifier":"58.1-2228","token":"58.1\/II\/22\/3\/58.1-2228","url":"\/58.1-2228\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2228\/","token":"58.1\/II\/22\/3\/58.1-2228","dublin_core":{"Title":"Exempt access cards; exempt access codes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2228","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A licensed distributor<\/span>, licensed importer<\/span> or, in the case of aviation jet fuel<\/span>, a licensed aviation consumer<\/span> shall only remove motor fuel<\/span> from a terminal<\/span> by means of a supplier<\/span>-issued exempt access card or exempt access code if (i) the motor fuel<\/span> will be resold to a governmental entity<\/span> or an organization exempt from tax under subdivision 2 of § 58.1-2226<\/a> for a purpose that is exempt from the tax or (ii) the aviation jet fuel<\/span> will be used by the aviation consumer<\/span> or resold to a licensed aviation consumer<\/span>. The use<\/span> of such exempt access card or exempt access code shall constitute a representation by the licensed distributor<\/span>, licensed importer<\/span> or licensed aviation consumer<\/span> that the removal<\/span> of the motor fuel<\/span> is permitted. A supplier<\/span> shall be authorized to rely on this representation. A licensed distributor<\/span> or licensed importer<\/span> who does not resell motor fuel<\/span> removed from a terminal<\/span> by means of an exempt access card or exempt access code to an exempt governmental unit or an organization exempt from tax under subdivision 2 of § 58.1-2226<\/a> is liable for any tax due on the fuel. A licensed distributor<\/span> or licensed importer<\/span> who does not resell aviation jet fuel<\/span> removed from a terminal<\/span> by means of an exempt access card or exempt access code to a licensed aviation consumer<\/span> is liable for any tax due on the aviation jet fuel<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A supplier<\/span> who issues<\/span> to, or authorizes another person<\/span> to issue<\/span> to, another person<\/span> an exempt access card or an exempt access code that enables the person<\/span> to buy motor fuel<\/span> without paying the tax on the fuel shall determine if the person<\/span> is exempt from the tax or, in the case of aviation jet fuel<\/span>, is a licensed aviation consumer<\/span> allowed to purchase aviation jet fuel<\/span> without payment of tax. A supplier<\/span> is liable for tax due on motor fuel<\/span> purchased at retail by use<\/span> of an exempt access card or an exempt access code issued to a person<\/span> who is not exempt from the tax or, in the case of aviation jet fuel<\/span>, is not a licensed aviation consumer<\/span> allowed to purchase aviation jet fuel<\/span> without payment of tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A person<\/span> to whom an exempt access card or exempt access code is issued for use<\/span> at a terminal<\/span> is liable for any tax due on fuel purchased with the exempt access card or exempt access code for a purpose that is not exempt. A person<\/span> who misuses an exempt access card or exempt access code by purchasing fuel with the card or code for a purpose that is not exempt is liable for the tax due on the fuel. The provisions of this subsection shall apply to the misuse of a card or code that allows a person<\/span> to purchase aviation jet fuel<\/span> without paying the tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The tax liability imposed by this section shall be in addition to any other penalty<\/span> imposed pursuant to this chapter. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPT ACCESS CARDS; EXEMPT ACCESS CODES (\u00a7 58.1-2228)\n\nA. A licensed distributor, licensed importer or, in the case of aviation jet\nfuel, a licensed aviation consumer shall only remove motor fuel from a terminal\nby means of a supplier-issued exempt access card or exempt access code if (i)\nthe motor fuel will be resold to a governmental entity or an organization exempt\nfrom tax under subdivision 2 of § 58.1-2226 for a purpose that is exempt\nfrom the tax or (ii) the aviation jet fuel will be used by the aviation consumer\nor resold to a licensed aviation consumer. The use of such exempt access card or\nexempt access code shall constitute a representation by the licensed\ndistributor, licensed importer or licensed aviation consumer that the removal of\nthe motor fuel is permitted. A supplier shall be authorized to rely on this\nrepresentation. A licensed distributor or licensed importer who does not resell\nmotor fuel removed from a terminal by means of an exempt access card or exempt\naccess code to an exempt governmental unit or an organization exempt from tax\nunder subdivision 2 of § 58.1-2226 is liable for any tax due on the fuel. A\nlicensed distributor or licensed importer who does not resell aviation jet fuel\nremoved from a terminal by means of an exempt access card or exempt access code\nto a licensed aviation consumer is liable for any tax due on the aviation jet\nfuel.\n\nB. A supplier who issues to, or authorizes another person to issue to, another\nperson an exempt access card or an exempt access code that enables the person to\nbuy motor fuel without paying the tax on the fuel shall determine if the person\nis exempt from the tax or, in the case of aviation jet fuel, is a licensed\naviation consumer allowed to purchase aviation jet fuel without payment of tax.\nA supplier is liable for tax due on motor fuel purchased at retail by use of an\nexempt access card or an exempt access code issued to a person who is not exempt\nfrom the tax or, in the case of aviation jet fuel, is not a licensed aviation\nconsumer allowed to purchase aviation jet fuel without payment of tax.\n\nC. A person to whom an exempt access card or exempt access code is issued for\nuse at a terminal is liable for any tax due on fuel purchased with the exempt\naccess card or exempt access code for a purpose that is not exempt. A person who\nmisuses an exempt access card or exempt access code by purchasing fuel with the\ncard or code for a purpose that is not exempt is liable for the tax due on the\nfuel. The provisions of this subsection shall apply to the misuse of a card or\ncode that allows a person to purchase aviation jet fuel without paying the tax.\n\nD. The tax liability imposed by this section shall be in addition to any other\npenalty imposed pursuant to this chapter.\n\nHISTORY: 2000, cc. 729, 758.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}