Virginia § 34-3 - Articles not exempt from taxes or levies or for their purchase price
Full text of Virginia Code of Virginia § 34-3 — Articles not exempt from taxes or levies or for their purchase price, with citation guidance and answers to common questions.
§ 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 § 55.1-2810 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.
Code 1919, § 6563; 1990, c. 942; 1996, c. 323.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 34-3
What does Code of Virginia § 34-3 cover?
Section 34-3 ("Articles not exempt from taxes or levies or for their purchase price") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 34-3?
A common citation format is "Code of Virginia § 34-3" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 34-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.