БК РФ Статья 121.

Государственная долговая книга Российской Федерации, государственная долговая книга субъекта Российской Федерации, муниципальная долговая книга \ КонсультантПлюс http://www.consultant.ru/document/cons_doc_LAW_19702/366c24eab367d2435d2ef17a4eea5281264c463a/#:~:text=%D0%A0%D0%A4%20%D0%A1%D1%82%D0%B0%D1%82%D1%8C%D1%8F%20121.-,%D0%93%D0%BE%D1%81%D1%83%D0%B4%D0%B0%D1%80%D1%81%D1%82%D0%B2%D0%B5%D0%BD%D0%BD%D0%B0%D1%8F%20%D0%B4%D0%BE%D0%BB%D0%B3%D0%BE%D0%B2%D0%B0%D1%8F%20%D0%BA%D0%BD%D0%B8%D0%B3%D0%B0%20%D0%A0%D0%BE%D1%81%D1%81%D0%B8%D0%B9%D1%81%D0%BA%D0%BE%D0%B9%20%D0%A4%D0%B5%D0%B4%D0%B5%D1%80%D0%B0%D1%86%D0%B8%D0%B8%2C%20%D0%B3%D0%BE%D1%81%D1%83%D0%B4%D0%B0%D1%80%D1%81%D1%82%D0%B2%D0%B5%D0%BD%D0%BD%D0%B0%D1%8F%20%D0%B4%D0%BE%D0%BB%D0%B3%D0%BE%D0%B2%D0%B0%D1%8F%20%D0%BA%D0%BD%D0%B8%D0%B3%D0%B0,%D0%A0%D0%BE%D1%81%D1%81%D0%B8%D0%B9%D1%81%D0%BA%D0%BE%D0%B9%20%D0%A4%D0%B5%D0%B4%D0%B5%D1%80%D0%B0%D1%86%D0%B8%D0%B8%2C%20%D0%BC%D1%83%D0%BD%D0%B8%D1%86%D0%B8%D0%BF%D0%B0%D0%BB%D1%8C%D0%BD%D0%B0%D1%8F%20%D0%B4%D0%BE%D0%BB%D0%B3%D0%BE%D0%B2%D0%B0%D1%8F%20%D0%BA%D0%BD%D0%B8%D0%B3%D0%B0&text=1.,%D0%BE%D1%81%D1%83%D1%89%D0%B5%D1%81%D1%82%D0%B2%D0%BB%D1%8F%D0%B5%D1%82%20%D0%9C%D0%B8%D0%BD%D0%B8%D1%81%D1%82%D0%B5%D1%80%D1%81%D1%82%D0%B2%D0%BE%20%D1%84%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%20%D0%A0%D0%BE%D1%81%D1%81%D0%B8%D0%B9%D1%81%D0%BA%D0%BE%D0%B9%20%D0%A4%D0%B5%D0%B4%D0%B5%D1%80%D0%B0%D1%86%D0%B8%D0%B8 .