From: tabnak.ir
Subject: متن کامل قانون بودجه 91 کل کشور
Date: Sun, 17 May 2026 16:48:13 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--BB62C6AF04A0FA1430F9AC106B43779C_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----BB62C6AF04A0FA1430F9AC106B43779C_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----BB62C6AF04A0FA1430F9AC106B43779C_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----BB62C6AF04A0FA1430F9AC106B43779C_MULTIPART_MIXED--