Virginia Code

Va. Code Ann. § 34-3 (2026)

Articles not exempt from taxes or levies or for their purchase price

✓ current as of May 2026

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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.

Notes of Decisions

Cited in 1 case, 1996–1996 · leading case: In Re Scott, 199 B.R. 586 (Bankr. E.D. Va. 1996).

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In Re Scott, 199 B.R. 586 (Bankr. E.D. Va. 1996). · cites it 2× “First, under Va.Code Ann. § 34-3, neither the homestead nor the poor debtor’s exemption extend to distress for state or local tax or levies, nor to levy or distress for the purchase price of any articles claimed as exempt or any part of the price thereof nor for fines and…”

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