Yukos's Novokuibyshevsky Oil Refinery
in the Samara  region (Russia) received a bill for 161 million rubles in back tax for 2002, the region's tax service told Interfax.
     The  bill  includes  110.1  million  rubles  in  unpaid taxes, 28.9 million rubles in penalties and 22 million rubles in fines.
     The  service  said it might soon serve the refinery with additional tax bills for 2003-2004.
     The  refinery  told that it had already challenged the tax bill in the Samara region's arbitration court.