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    <title>Tax to be first charge on property.</title>
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    <description>Unpaid amounts due to the Government for tax, interest or penalty are designated as a first charge on the taxpayer&#039;s property, creating a priority lien over assets, notwithstanding other laws except as provided under the Insolvency and Bankruptcy Code.</description>
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      <description>Unpaid amounts due to the Government for tax, interest or penalty are designated as a first charge on the taxpayer&#039;s property, creating a priority lien over assets, notwithstanding other laws except as provided under the Insolvency and Bankruptcy Code.</description>
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