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Chapter 12. Offset and Refund of Overpaid or Over Collected Amounts

<< Article 77. Attachment of Property		>> Article 78. Offset or Refund of Overpaid Amount of a Tax, Fee, Insurance Contributions, Penalty or Fine
	Tax Code of the Russian Federation (with Amendments and Additions)

Article 78. Offset or Refund of Overpaid Amount of a Tax, Fee, Insurance Contributions, Penalty or Fine