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<h1>Fraudulent property transfers void against tax claims; valid if for adequate consideration, in good faith and without notice.</h1> A transfer or charge created after an amount becomes due is void against claims for tax or other sums if intended to defraud Government revenue; however, it is not void if made for adequate consideration, in good faith, without notice of recovery proceedings or of the tax payable, or with the previous permission of the proper officer.
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