If the reorganizing taxpayer has amounts of overpaid monetary liabilities, such amounts shall be offset against his outstanding monetary liabilities or tax debt for other taxes. The specified amount is distributed between budgets and state trust funds in proportion to the total amount of the monetary liability or tax debt of such taxpayer.
The norms are provided for in clause 98.8 of the Code of Civil Procedure. Clause 98.9 of the Code of Civil Procedure establishes that if the amount of overpaid monetary liabilities or unreimbursed taxes and fees of a taxpayer exceeds the amount of monetary liabilities or tax debt from other taxes, the amount of the excess shall be transferred to the disposal of the successors of such taxpayer in proportion to his share in the property, which is distributed in accordance with the distribution balance sheet or the transfer deed, and in the case of receiving an integral property complex of a state or communal enterprise for rent or concession, the excess amount is transferred to the disposal of the taxpayer – lessee or concessionaire in accordance with the transfer balance sheet or the deed.