From: tabnak.ir
Subject: دولت قانون مالیات بر خانه‌های خالی را اجرا کند
Date: Wed, 24 Jun 2026 15:08:51 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--B30692EFA8A043A457643A4948E44538_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----B30692EFA8A043A457643A4948E44538_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----B30692EFA8A043A457643A4948E44538_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----B30692EFA8A043A457643A4948E44538_MULTIPART_MIXED--
