Transfer of property void against tax claims when intended to defraud, except for bona fide transactions. A charge on or transfer of property made after an amount has become due is void against claims for tax or other sums if done with intent to defraud ... Summary
Transfer of property void against tax claims when intended to defraud, except for bona fide transactions.
A charge on or transfer of property made after an amount has become due is void against claims for tax or other sums if done with intent to defraud government revenue; however, transfers made for adequate consideration, in good faith and without notice of proceedings or the tax due, or made with prior permission of the proper officer, are not void.
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