§ 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 64.2-311 shall not extend to distress or lien for state or local taxes or levies, nor to levy, distress, or lien for the purchase price of any articles claimed as exempt or any part of the price thereof nor for fines and damages or either arising from trespass by animals under § 55-306 as to such animal so trespassing. If an article purchased and not paid for is exchanged or converted into other property of the debtor, such property shall not be exempt from payment of the unpaid purchase money debt.

History

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

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