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<h1>Fraudulent property transfers void against tax claims; bona fide dealings, adequate consideration or prior permission excepted.</h1> Transfers or charges on a person's property made after any tax or other sum has become due are void against claims for that tax if effected with the intention of defrauding Government revenue, but are not void where executed for adequate consideration, in good faith and without notice of proceedings or the tax due, or with prior permission of the proper officer.