                                 CODE OF VIRGINIA

ARTICLES NOT EXEMPT FROM TAXES OR LEVIES OR FOR THEIR PURCHASE PRICE (§ 34-3)

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.

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