Sec. 238. (I) What constitutes constraint in collection of tax or assessment : (1) Duress of person or goods.
Sec. 239. (2) Sale of real property: Cloud on title.
Sec. 240. (3) Incumbrance of property.
Sec. 241. (4) Prevention of recordation of deed.
Sec. 242. (5) Interference with business: Onerous penalties.
Sec. 243. (II) Retention of benefit inequitable: Mere irregularities.
Sec. 245. (IV) Demand and notice.
Sec. 246. (V) Statutory remedy.