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    <title>Tax to be first charge on property.</title>
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    <description>Any amount payable by a taxable person or other person on account of tax, interest or penalty is a first charge on that person&#039;s property, creating statutory priority for recovery; this priority applies notwithstanding other laws, except where insolvency law governs the claims.</description>
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      <description>Any amount payable by a taxable person or other person on account of tax, interest or penalty is a first charge on that person&#039;s property, creating statutory priority for recovery; this priority applies notwithstanding other laws, except where insolvency law governs the claims.</description>
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