{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/34-3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/34-3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/34-3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/34-3.html"}],"law_id":61738,"edition_id":1,"section_id":61738,"structure_id":15914,"section_number":"34-3","catch_line":"Articles not exempt from taxes or levies or for their purchase price","history":"Code 1919, \u00a7 6563; 1990, c. 942; 1996, c. 323.","full_text":"The exemptions under \u00a7\u00a7 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 \u00a7 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.","order_by":null,"text":{"0":{"id":225466,"text":"The exemptions under \u00a7\u00a7 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 \u00a7 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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15914,"edition_id":1,"name":"General Provisions","identifier":"1","label":"chapter","depth":2,"order_by":1,"parent_id":13371,"metadata":{},"date_created":"2026-06-26 04:01:48","date_modified":"2026-06-26 04:01:48","permalink":{"id":207961,"object_type":"structure","relational_id":15914,"identifier":"1","token":"34\/1","url":"\/34\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13371,"edition_id":1,"name":"Homestead and Other Exemptions","identifier":"34","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:43","date_modified":"2026-06-26 03:44:43","permalink":{"id":207959,"object_type":"structure","relational_id":13371,"identifier":"34","token":"34","url":"\/34\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82516,"structure_id":15914,"section_number":"34-1","catch_line":"Definitions","url":"\/34-1\/","token":"34\/1\/34-1","metadata":false},{"id":84733,"structure_id":15914,"section_number":"34-2","catch_line":"Injunction restraining sale of exempted property or garnishment of wages","url":"\/34-2\/","token":"34\/1\/34-2","metadata":false},{"id":61738,"structure_id":15914,"section_number":"34-3","catch_line":"Articles not exempt from taxes or levies or for their purchase price","url":"\/34-3\/","token":"34\/1\/34-3","metadata":false},{"id":87146,"structure_id":15914,"section_number":"34-3.1","catch_line":"Property specified in Bankruptcy Reform Act not exempt","url":"\/34-3.1\/","token":"34\/1\/34-3.1","metadata":false}],"previous_section":{"id":84733,"structure_id":15914,"section_number":"34-2","catch_line":"Injunction restraining sale of exempted property or garnishment of wages","url":"\/34-2\/","token":"34\/1\/34-2","metadata":false},"next_section":{"id":87146,"structure_id":15914,"section_number":"34-3.1","catch_line":"Property specified in Bankruptcy Reform Act not exempt","url":"\/34-3.1\/","token":"34\/1\/34-3.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/34-3\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1990, chapter 942; in 1996, chapter 323<\/a>.<\/p>","references":false,"refers_to":[{"id":54766,"section_number":"34-26","catch_line":"Poor debtor's exemption; exempt articles enumerated","order_by":null,"url":"\/34-26\/"},{"id":67771,"section_number":"34-27","catch_line":"Additional articles exempted to householder engaged in agriculture","order_by":null,"url":"\/34-27\/"},{"id":85697,"section_number":"34-29","catch_line":"Maximum portion of disposable earnings subject to garnishment","order_by":null,"url":"\/34-29\/"},{"id":86197,"section_number":"34-4","catch_line":"Exemption created","order_by":null,"url":"\/34-4\/"},{"id":54345,"section_number":"34-4.1","catch_line":"Additional exemption for certain veterans","order_by":null,"url":"\/34-4.1\/"},{"id":57780,"section_number":"55.1-2810","catch_line":"Damages for trespass by animals; punitive and double damages","order_by":null,"url":"\/55.1-2810\/"},{"id":58287,"section_number":"64.2-311","catch_line":"Homestead allowance","order_by":null,"url":"\/64.2-311\/"}],"permalink":{"id":207971,"object_type":"law","relational_id":61738,"identifier":"34-3","token":"34\/1\/34-3","url":"\/34-3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/34-3\/","token":"34\/1\/34-3","dublin_core":{"Title":"Articles not exempt from taxes or levies or for their purchase price","Type":"Text","Format":"text\/html","Identifier":"\u00a7 34-3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The exemptions<\/span> under \u00a7\u00a7 34-4<\/a>, 34-4.1<\/a>, 34-26<\/a>, 34-27<\/a>, 34-29<\/a>, and 64.2-311<\/a> shall not extend to distress or lien<\/span> for state or local taxes or levies, nor to levy<\/span>, distress, or lien<\/span> for the purchase price of any articles claimed as exempt<\/span> or any part of the price thereof nor for fines and damages<\/span> or either arising from trespass by animals under \u00a7 55.1-2810<\/a> 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<\/span> from payment of the unpaid purchase money debt<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nARTICLES NOT EXEMPT FROM TAXES OR LEVIES OR FOR THEIR PURCHASE PRICE (\u00a7 34-3)\n\nThe exemptions under \u00a7\u00a7 34-4, 34-4.1, 34-26, 34-27, 34-29, and 64.2-311 shall\nnot extend to distress or lien for state or local taxes or levies, nor to levy,\ndistress, or lien for the purchase price of any articles claimed as exempt or\nany part of the price thereof nor for fines and damages or either arising from\ntrespass by animals under \u00a7 55.1-2810 as to such animal so trespassing. If an\narticle purchased and not paid for is exchanged or converted into other property\nof the debtor, such property shall not be exempt from payment of the unpaid\npurchase money debt.\n\nHISTORY: Code 1919, \u00a7 6563; 1990, c. 942; 1996, c. 323.","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}}