34-3 - Articles not exempt from taxes or levies or for their purchase price. - Virginia Statutes

§ 34-3. Articles not exempt from taxes or levies or for their purchase price.

The exemptions under §§ 34-4, 34-4.1, 34-26, 34-27, 34-29, and 64.1-151.3shall not extend to distress or lien for state or local taxes or levies, norto levy, distress, or lien for the purchase price of any articles claimed asexempt or any part of the price thereof nor for fines and damages or eitherarising from trespass by animals under § 55-306 as to such animal sotrespassing. If an article purchased and not paid for is exchanged orconverted into other property of the debtor, such property shall not beexempt from payment of the unpaid purchase money debt.

(Code 1919, § 6563; 1990, c. 942; 1996, c. 323.)