mew Doc 545 Filed 05/24/17 Entered 05/24/17 13:26:41 Main Document Pg 1 of 23

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1 Pg 1 of 23 UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK x In re : : Chapter 11 WESTINGHOUSE ELECTRIC : COMPANY LLC, et al., : Case No (MEW) : Debtors. 1 : (Jointly Administered) x FINAL ORDER PURSUANT TO 11 U.S.C. 105(a), 363(b), 507(a), AND 541 AND FED. R. BANKR. P AND 6004 AUTHORIZING (I) PAYMENT OF CERTAIN PREPETITION TAXES AND (II) BANKS TO HONOR AND PROCESS RELATED CHECKS AND TRANSFERS Upon the motion (the Motion ), 2 dated March 29, 2017, of Westinghouse Electric Company LLC and its debtor affiliates, as debtors and debtors in possession in the above-captioned chapter 11 cases (collectively, the Debtors ), pursuant to sections 105(a), 363(b), 507(a), and 541 of the Bankruptcy Code and Bankruptcy Rules 6003 and 6004, for entry of a final order (the Final Order ) (i) authorizing, but not directing, the Debtors to pay the Taxes and (ii) authorizing applicable banks and financial institutions to receive, honor, process, and pay all checks issued or to be issued and electronic funds transfers requested or to be requested relating to the above, all as 1 The Debtors in these chapter 11 cases, along with the last four digits of each Debtor s federal tax identification number, if any, are: Westinghouse Electric Company LLC (0933), CE Nuclear Power International, Inc. (8833), Fauske and Associates LLC (8538), Field Services, LLC (2550), Nuclear Technology Solutions LLC (1921), PaR Nuclear Holding Co., Inc. (7944), PaR Nuclear, Inc. (6586), PCI Energy Services LLC (9100), Shaw Global Services, LLC (0436), Shaw Nuclear Services, Inc. (6250), Stone & Webster Asia Inc. (1348), Stone & Webster Construction Inc. (1673), Stone & Webster International Inc. (1586), Stone & Webster Services LLC (5448), Toshiba Nuclear Energy Holdings (UK) Limited (N/A), TSB Nuclear Energy Services Inc. (2348), WEC Carolina Energy Solutions, Inc. (8735), WEC Carolina Energy Solutions, LLC (2002), WEC Engineering Services Inc. (6759), WEC Equipment & Machining Solutions, LLC (3135), WEC Specialty LLC (N/A), WEC Welding and Machining, LLC (8771), WECTEC Contractors Inc. (4168), WECTEC Global Project Services Inc. (8572), WECTEC LLC (6222), WECTEC Staffing Services LLC (4135), Westinghouse Energy Systems LLC (0328), Westinghouse Industry Products International Company LLC (3909), Westinghouse International Technology LLC (N/A), and Westinghouse Technology Licensing Company LLC (5961). The Debtors principal offices are located at 1000 Westinghouse Drive, Cranberry Township, Pennsylvania Capitalized terms used but not otherwise defined herein shall have the respective meanings ascribed to such terms in the Motion.

2 Pg 2 of 23 more fully set forth in the Motion; and the Court having jurisdiction to consider the Motion and the relief requested therein in accordance with 28 U.S.C. 157 and 1334 and the Amended Standing Order of Reference M-431, dated January 31, 2012 (Preska, C.J.); and consideration of the Motion and the requested relief being a core proceeding pursuant to 28 U.S.C. 157(b); and venue being proper before the Court pursuant to 28 U.S.C and 1409; and due and proper notice of the Motion and the Interim Order (as defined herein) having been provided to the Notice Parties as set forth in the affidavits of service filed at Docket Nos. 43 and 97, respectively; and such notice having been adequate and appropriate under the circumstances, and it appearing that no other or further notice need be provided; and the Court having reviewed the Motion; and the Court having held a hearing on March 30, 2017 to consider the relief requested in the Motion on an interim basis (the Interim Hearing ); and the Court having entered an order granting the relief requested in the Motion on an interim basis (Docket No. 73) (the Interim Order ) and scheduling a final hearing on the Motion for April 26, 2017 (the Final Hearing ); and the Final Hearing having been held, if necessary, to consider the relief requested in the Motion on a final basis; and upon the Donahue Declaration, filed contemporaneously with the Motion, and the record of the Interim Hearing and the Final Hearing; and the Court having determined that the legal and factual bases set forth in the Motion establish just cause for the relief granted herein; and it appearing that the relief requested in the Motion is in the best interests of the Debtors, their estates, creditors, and all parties in interest; and upon all of the proceedings had before the Court and after due deliberation and sufficient cause appearing therefor, it is ORDERED that the Motion is granted on a final basis as set forth herein, and it is further 2

3 Pg 3 of 23 ORDERED that the Debtors are authorized, but not directed, to pay to the Taxing Authorities, including, without limitation, those Taxing Authorities listed on Exhibit 1 annexed hereto, all Taxes that arose before the Petition Date, including all Taxes subsequently determined upon audit or otherwise to be owed for the period before the Petition Date; provided that, the Debtors shall obtain the prior written consent of the statutory committee of unsecured claimholders (the UCC ) prior to paying any Taxes that arose before the Petition Date (i) in an amount greater than $25,000 to any entity not listed on Exhibit 1 or (ii) any claims that are in excess of $4.67 million (the Cap ) in the aggregate; and it is further ORDERED that, notwithstanding anything to the contrary contained herein, any payment to be made or relief or authorization granted hereunder shall be not be inconsistent with, and shall be subject to, the requirements imposed on the Debtors under the DIP Orders, the budget approved thereunder (the Budget ), and the loan and security documents evidencing the DIP Facility (the DIP Loan Documents ); and it is further ORDERED that, notwithstanding anything to the contrary contained herein, the Debtors are not authorized to and will not pay any taxes of any non-debtor affiliates; and it is further ORDERED that to the extent there is any conflict between this Order and the DIP Orders, the DIP Loan Documents, or the Budget, the terms of the DIP Order, DIP Loan Documents, or the Budget, as applicable, shall govern, provided, however, that nothing in the DIP Order, DIP Loan Documents, or Budget shall authorize the Debtors to make payments of Taxes that arose before the Petition Date unless such payments are otherwise authorized pursuant to the terms of this Order or another order of the Court; and it is further 3

4 Pg 4 of 23 ORDERED that in accordance with this Final Order (or other order of the Court), each of the Banks at which the Debtors maintain their accounts relating to the payment of the obligations described in the Motion is authorized to (i) receive, process, honor, and pay all checks presented for the payment of postpetition obligations; (ii) receive, process, honor, and pay all checks presented for the payment of prepetition obligations and honor all fund transfer requests made by the Debtors related thereto only upon the Debtors representation that such payment or transfer is authorized by an Order of the Court; and (iii) accept and rely on all representations made by the Debtors with respect to which checks, drafts, wires, or automated clearing house transfers should be honored or dishonored in accordance with this or any other order of the Court, whether such checks, drafts, wires, or transfers are dated prior to, on, or subsequent to the Petition Date, without any duty to inquire otherwise and it is further ORDERED that the Debtors are authorized, but not directed, to issue new postpetition checks, or effect new electronic funds transfers, on account of prepetition obligations and claims as set forth herein, and to replace any prepetition checks or electronic fund transfer requests that may be lost or dishonored or rejected as a result of the commencement of the Debtors chapter 11 cases; and it is further ORDERED that nothing contained in the Motion or this Final Order, nor any payment made pursuant to the authority granted by this Final Order is intended to be or shall be construed as (i) an admission as to the validity of any claim or lien against the Debtors, (ii) a waiver of the Debtors, the UCC s, or any appropriate party in interest s rights to dispute the amount of, basis for, or validity of any claim against the Debtors, (iii) a waiver of any claims or causes of action which may exist against any creditor or interest holder, or (iv) an approval, assumption, 4

5 Pg 5 of 23 adoption, or rejection of any agreement, contract, lease, program, or policy between the Debtors and any third party under section 365 of the Bankruptcy Code; and it is further ORDERED that notwithstanding entry of this Final Order, nothing herein shall create, nor is intended to create, any rights in favor of or enhance the status of any claim held by, any party; and it is further ORDERED that under the circumstances of these chapter 11 cases, notice of the Motion is adequate under Bankruptcy Rule 6004(a); and it is further ORDERED that notwithstanding Bankruptcy Rule 6004(h), this Final Order shall be immediately effective and enforceable upon its entry; and it is further ORDERED that the Debtors are authorized to take all action necessary to effectuate the relief granted in this Final Order; and it is further ORDERED that nothing contained in the Motion or this Final Order, nor any payment made pursuant to any interim order or this Final Order, shall be dispositive with respect to any allocation of responsibility between and among Debtors and non-debtors for such payment, and all rights with respect thereto are expressly reserved by the UCC; and it is further ORDERED that the Court shall retain jurisdiction to hear and determine all matters arising from or related to the implementation, interpretation, and/or enforcement of this Final Order. Dated: May 24, 2017 New York, New York s/michael E. Wiles UNITED STATES BANKRUPTCY JUDGE 5

6 Pg 6 of 23 Exhibit 1 Taxing Authorities List Alabama Department of Arizona Corporate Commission Arizona Department of Arkansas Secretary of State California Secretary of State City of Hoover, Alabama City of Mobile, Alabama Colorado Secretary of State Commonwealth of Virginia State Corporation Commission Connecticut Secretary of State Document Review Corporation Division N.H. Department of State Delaware Division of Corporations Department of Commerce and Consumer Affairs Florida Division of Corporations Georgia Secretary of State Corporations Division Individual and Corporate Tax Division Corporate Tax Section P.O. Box Montgomery, AL W. Washington Phoenix, AZ P.O. Box Phoenix, AZ State Capitol 500 Woodlane Street, Suite 256 Little Rock, AR P.O. Box Sacramento, CA Valleydale Rd, Suite 207, Hoover, AL Gov t St., S. Tower Rm. 243 P.O. Box 1827 Mobile, AL Broadway, Suite 200 Denver, CO Office of the Clerk P.O. Box 1197 Richmond, VA Trinity Street P.O. Box Hartford, CT North Main Street Concord, NH Dept Baltimore MD P. O. Box 40 Honolulu, HI P.O. Box 6327 Tallahassee, FL MLK, Jr. Dr. Suite 313, Floyd West Tower Atlanta, GA

7 Pg 7 of 23 Houston County Probate Office Alabama Idaho Secretary of State Business Registration Division Illinois Secretary of State Indiana Secretary of State Internal Service Iowa Secretary of State Kansas Secretary of State Louisiana Secretary of State Maine Department of the Secretary of State Division of Corporations Reporting and Information Section Michigan Corporations, Securities & Commercial Licensing Corporations Division Minnesota Secretary of State Business Service Division Missouri Secretary of State Corporations Unit Montana Secretary of State s Office Nebraska Secretary of State Nevada Legal Press 462 North Oates Street Dothan, AL West Jefferson P.O. Box Boise, ID State Capitol Springfield, IL W. Washington Street Room E018 Indianapolis, IN Main St # 1000 Cincinnati, OH First Floor, Lucas Building 321 E. 12th St. Des Moines, IA Memorial Hall, 1st Floor 120 SW 10th Avenue Topeka, KS P.O. Box Baton Rouge, LA State House Station Augusta, ME P.O. Box Lansing, MI State Office Building St. Paul, MN James C. Kirkpatrick State Information Center P.O. Box 778 Jefferson City, MO P.O. Box Helena, MT Corporate, P.O. Box Lincoln, NE N Carson Street Suite 3 Carson City, NV

8 Pg 8 of 23 Nevada Secretary of State Commercial Recordings Division New York State Department of State New York State Dept. of Taxation and Finance North Carolina Secretary of State Office of the Kentucky Secretary of State Office of the New Mexico Secretary of State Oklahoma Secretary of State Oregon Secretary of State Corporation Division Rhode Island Department of State, Secretary of State Secretary of State, State of North Dakota Secretary of the Commonwealth Corporations Division South Dakota Secretary of State State of Alaska Corporations Business & Professional Licensing State of Connecticut Department of Services State of Hawaii Department of Taxation State of Mississippi Secretary of State 202 N. Carson Street Carson City, NV One Commerce Plaza 99 Washington Ave. Albany, NY P.O. Box 5300 Albany, NY Annual Report Section P O Box Raleigh, NC Capital Ave., Ste. 152 Frankfort, KY Attn: Corporations Bureau 325 Don Gaspar Suite 300 Santa Fe, NM NW 13th St. Suite 210 Oklahoma City, OK Public Service Building 255 Capitol St. NE, Suite 151 Salem, OR Division of Business Services 148 W. River Street Providence, RI E Boulevard Avenue, Dept. 108 Bismarck, ND One Ashburton Place, 17th floor Boston, MA Capitol Building 500 East Capitol Avenue, Ste. 204 Pierre, SD P.O. Box Juneau, AK Columbus Blvd., Suite 1 Hartford, CT P.O. Box 1425 Honolulu, HI Mississippi Street Jackson, MS

9 Pg 9 of 23 State of New Jersey P. O. Box 002 Department of the Treasury Trenton, NJ State of Washington P.O. Box 9034 Business Licensing Service Olympia, WA Division of Business Services 312 Rosa L. Parks Avenue, Snodgrass Tower, 6th Floor Tennessee Secretary of State Nashville, TN US Department of Consumer th Street, SW and Regulatory Affairs Washington, DC Utah Division of Corporations P.O. Box & Commercial Code Salt Lake City, UT Corporations Division 128 State Street Vermont Secretary of State Montpelier, VT State Capitol, Suite 157-K 1900 Kanawha Blvd. E West Virginia Secretary of State Charleston, WV Division of Corporate and Consumer Services Corporations Bureau, Suite 300 Wisconsin Department of P.O. Box 7846 Financial Institutions Madison, WI Wisconsin Department of P.O. Box 8949, MS 5-77 Customer Service Bureau Madison, WI Business Division 2020 Carey Avenue, Suite 700 Wyoming Secretary of State Cheyenne, WY Alabama - City of Hoover 2020 Valleydale Rd, Suite 207 Hoover, AL Alabama Department of Indiv and Corporate Tax Division Corporate Tax Section P.O. Box Montgomery, AL Hempfield Township 938 St Clair Way Greensburg, PA Sewickley Township 310 Sewickley Avenue Herminie, PA Business license Business Privilege Coal Rights Coal Rights 9

10 Pg 10 of 23 U.S. Customs and Border Protection U.S. Nuclear Regulatory Commission Department of Finance - State of Maryland Montgomery County, MD Changning Tax Bureau - China Haiyang State Tax Bureau - China National Agency - Bulgaria Secho-Gu Office - Korea Secho-Gu tax Office - Korea Shanghai Changning Tax Bureau - China Ulju-Gun Office - Korea National Finance Center/Forfeiture Fund Team 6650 Telecom Drive, Suite 100 Indianapolis, IN Office of International Programs Rockville Pike Rockville, MD Office of the Commissioner of Financial Regulation 500 N. Calvert Street, Suite 402 Baltimore, MD Department of Finance Division of Treasury 255 Rockville Pike, L-15 Rockville, MD No.1827 Tianshan Road Changning District Shanghai China No. 9 Jinan Road Haiyang Shandong Province China 111, Tsarigradsko Shose str. Sofia 1784 Bulgaria Teheran-Ro Gangnam-Gu Seoul Republic of Korea Teheran-Ro Gangnam-Gu Seoul Republic of Korea 1827 Tianshan Road Shanghai CN Munsu-Ro Nam-Gu Ulsan Republic of Korea Export/Import Fees Export/Import Fees Filing Fee Pprop Assess Filing Fee Prop Assess Foreign Taxes Foreign Taxes Foreign Taxes Foreign Taxes Foreign Taxes Foreign Taxes Foreign Taxes 10

11 Pg 11 of 23 Business Privilege Tax Section Alabama Department of P.O. Box Montgomery, AL California Board P.O. Box Sacramento, CA Department of P.O. Box Services State of Connecticut Hartford, CT PO Box Georgia Department of Kentucky Department of Louisiana Department of Massachusetts Department of Minnesota Partnership Tax Mississippi Department of NCDOR New Hampshire Department of New York State Department of Taxation and Finance North Carolina Department of NYC Department of Finance Oklahoma Tax Commission South Carolina Department of Tennessee Department of Atlanta, GA Station Number Fair Oaks Lane P.O. Box 181 Frankfort, KY P.O. Box Baton Rouge, LA P.O. Box 7005 Boston, MA Mail Station 1760 St. Paul, MN P.O. Box Jackson, MS P.O. Box Raleigh, NC P.O. Box 637 Concord, NH Corporation Tax Unit WA Harriman Campus Albany, NY P.O. Box Raleigh, NC General Corporation Tax P.O. Box 5564 Binghamton, NY PO Box Oklahoma City, OK Corporate Taxable PO Box Columbia, SC Andrew Jackson State Office Bldg. 500 Deaderick Street Nashville, TN

12 Pg 12 of 23 Texas Comptroller of Public Accounts Alabama Department of Arizona Department of Arkansas Corporation Income Tax Colorado Department of Comptroller of Maryland Delaware Division of Department of Services State of Connecticut Department of the Treasury Florida Department of Board Georgia Department of Idaho State Tax Commission Illinois Department of Indiana Department of Iowa Department of Kansas Corporate P.O. Box Austin, TX Individual and Corporate Tax Division Corporate Tax Section P.O. Box Montgomery, AL P.O. Box Phoenix, AZ P.O. Box 919 Little Rock, AR Sherman St. Denver, CO Administration Division 110 Carroll Street Annapolis, MD PO Box 2044 Wilmington, DE P.O. Box Hartford, CT Internal Service Ogden, UT W Tennessee Street Tallahassee, FL P.O. Box Sacramento, CA P.O. Box Atlanta, GA P.O. Box 56 Boise, ID P.O. Box Springfield, IL P.O. Box 7231 Indianapolis, IN Corporation Tax Return Processing P.O. Box Des Moines, IA SW Harrison Street Topeka, KS

13 Pg 13 of 23 Kentucky Department of Louisiana Department of Maine Services Massachusetts Department of Michigan Department of Minnesota Mississippi Department of Missouri Department of Montana Department of Nebraska Department of New Hampshire Department of New Mexico Taxation and Dept. New York State Department of Taxation and Finance North Carolina Department of NYC Department of Finance Office of Tax & Office of Tax & Oklahoma Tax Commission Station Number Fair Oaks Lane P.O. Box 181 Frankfort, KY P.O. Box Baton Rouge, LA P.O. Box 1064 Augusta, ME P.O. Box 7005 Boston, MA P.O. Box Lansing, MI Mail Station 1250 St. Paul, MN P.O. Box Jackson, MS P.O. Box 700 Jefferson City, MO P.O. Box 8021 Helena, MT P.O. Box Lincoln, NE P.O. Box 637 Concord, NH P.O. Box Santa Fe, NM Corporation Tax Unit WA Harriman Campus Albany, NY P.O. Box Raleigh, NC General Corporation Tax P.O. Box 5564 Binghamton, NY P.O. Box Washington, DC P.O. Box Washington, DC P.O. Box Oklahoma City, OK

14 Pg 14 of 23 Oregon Department of PA Department of Rhode Island Department of South Carolina Department of State of New Jersey Division of Taxation Tennessee Department of Utah State Tax Commission Vermont Department of Taxes Virginia Department of Taxation West Virginia State Tax Department Wisconsin Department of Kentucky Department of United States Patent and Trademark Office Town of Windsor, CT Weber County, UT P.O. Box Salem, OR Bureau of Corporation Taxes 1854 Brookwood Street Harrisburg, PA One Capitol Hill Providence, RI Corporate Taxable PO Box Columbia, SC Processing Center P.O. Box 111 Trenton, NJ Andrew Jackson State Office Bldg. 500 Deaderick Street Nashville, TN Taxpayer Services Division 210 N 1950 W Salt Lake City, UT State Street Montpelier, VT P.O. Box 1500 Richmond, VA Tax Account Administration Division P.O. Box 1202 Charleston, WV P.O. Box 8908 Madison, WI Station Number Fair Oaks Lane P.O. Box 181 Frankfort, KY Madison Ave. 5th Fl. New York, NY Town of Windsor 275 Broad Street Windsor, CT Office of the Treasurer 2380 Washington Blvd, Suite 350 Ogden, UT LLET Tax Other Taxes Personal Property Tax and Real Personal Property Tax and Real 14

15 Pg 15 of 23 Jefferson County, MO Benton County, WA Burke County Tax Assessor s Office City of Chattanooga Office of City Treasurer Colorado Arapahoe County Derry Township Karen Krinock, Tax Collector Fairfield County, SC Hamilton County, TN Hanover County, VA Hempfield Township Jim Regola, Tax Collector Lake County, IL Lobby Office Washington, DC Montgomery County, MD North Carolina Mecklenburg County North Shelby Library District Department of the County Assessor P.O. Box 100 Hillsboro, MO Benton County Treasurer P.O. Box 630 Prosser, WA P.O. Box 46 Waynesboro, GA Treasurer s Office P.O. Box 191 Chattanooga, TN Administration Building 5334 S. Prince St. Littleton, CO N. Chestnut St, Ext. Derry, PA South Carolina Department of, Manufacturing Section Columbia, SC Hamilton County Trustee P.O. Box Chattanooga, TN Treasurer Hanover County P.O. Box 200 Hanover, VA Hempfield Township Tax Collector 938 St. Clair Way, Ste. 1 Greensburg, PA Lake County Collector 18 N. County St., Suite 102 Waukegan, IL th St., SW, Suite 270 West Washington, DC Department of Finance Division of Treasury 255 Rockville Pike, L-15 Rockville, MD Robert L. Bob Walton Plaza 700 E. Stonewall St Charlotte, NC P.O. Box Birmingham, AL Personal Tax and 15

16 Pg 16 of 23 Oconee County, SC Ramsey County, MN Richland County, SC Santa Clara County Tax Collector Sewickley Township Linda Harvey, Tax Collector Shelby County, AL Spartanburg County, SC Town of Newington, NH Weber County, UT York County, SC Office Nuclear Regulations (UK ONR) Allegheny County Allegheny County Emergency Office Allegheny County Sanitary Authority Beaver County Treasurer s Office 415 S. Pine Street Walhalla, SC Property Records and P.O. Box St. Paul, MN Richland County Business Tax 2020 Hampton Street P.O. Box 192 Columbia, SC Santa Clara County Tax Collector 70 West Hedding Street San Jose, CA Sewickley Avenue Herminie, PA Don Armstrong P.O. Box 1269 Columbiana, AL P.O. Box 5807 Spartanburg, SC Town of Newington, N.H. Office of the Tax Collector 205 Nimble Hill Road Newington, NH Office of the Treasurer 2380 Washington Blvd, Suite 350 Ogden, UT York County Treasurer P.O. Box 116 York, SC Merton Road-Bootle Liverpool, Great Britain MS L20 7HS 400 N Lexington Street, Ste. 200 Pittsburgh, PA N Lexington Street, Ste. 200 Pittsburgh, PA Preble Ave Pittsburgh, PA Third Street Beaver, PA Regulatory Fee 16

17 Pg 17 of 23 Beaver County Emergency Services Cranberry Township, Pennsylvania Federal Communications Commission Georgia Department of Natural Resources Metropolitan Council Minnesota Pollution and Control Agency Minnesota Pollution Control Agency Missouri Department of Natural Resources New Hampshire Department of Environmental Services North Shore Sanitary District Pennsylvania Department of Environmental Protection Pennsylvania Department of Labor and Industry Ramsey County Department of Public Health Richland County, South Carolina Shoreview, MN Hazardous Material South Carolina Department of Health and Environment Control South Carolina Department of Labor th St Ambridge, PA P.O. Box 6075 Hermitage, PA th Street SW Washington, DC Atlanta Tradeport, Suite International Parkway Atlanta, GA Industrial Waste and Pollution Prevention Services 390 N. Robert St. St. Paul, MN Lafayette Rd. N Saint Paul, MN Lafayette Rd St Paul, MN P.O. Box 176 Jefferson City, MO Waste Management Division P.O. Box Hazen Drive Concord, NH One Energy Drive Lake Bluff, IL P.O. Box 8762 Harrisburg, PA Stanwix St Pittsburgh, PA White Bear Ave. N. Maplewood, MN Laurens St. Columbia, SC Empire Drive St. Paul, MN Bull St. Columbia, SC Division Of Labor Columbia, SC

18 Pg 18 of 23 South Carolina Environment Certification Board State of Utah Labor Commission Tennessee Department of Environment and Conservation Town of Newington, NH U.S Fish & Wildlife Service U.S. Army Corps of Engineers U.S. Coast Guard U.S. Department of Transportation U.S. Environmental Protection Agency U.S. Federal Aviation Administration U.S. Nuclear Regulatory Commission Utah Department of Environmental Control Utah Department of Environmental Quality Utah State - Office of State Engineer PO Box Columbia, SC East 300 South, 3rd Floor Salt Lake City, UT Rosa Parks Ave., 15th Fl. Nashville, TN Nible Hill Rd Newington, NH C Street, NW Washington, DC West 2600 South, Suite 150 Bountiful, UT Martin Luther King Jr. Ave. SE Washington, DC Hazardous Materials Registration Manager, PHH-52, Pipeline and Hazardous Material Safety Administration 1200 New Jersey Avenue, SE Washington, DC Office of Emergency Management USEPA Headquarters William Jefferson Clinton Federal Bldg Pennsylvania Avenue, N.W. Mail Code: 5104A Washington, DC Independence Ave., SW Washington, DC Rockville Pike Rockville, MD P.O. Box Salt Lake City, UT P.O. Box Salt Lake City, UT West North Temple, Suite 220 PO Box Salt Lake City, UT

19 Pg 19 of 23 Washington State Department of Health Westmoreland County Dept. of Public Safety KY Department of Acadia Parish School Board Sales & Use Tax Department Alabama Department of Arkansas Department of Finance and Administration Ascension Parish Authority Beauregard Parish Sheriff s Dept. Sales Tax Department Bossier City Parish Sales & Use Tax Division Calcasieu Parish Department California State Board of Equalization City of Aurora, Tax Licensing Division City of Bellevue, WA City of Centennial, Remittance Center City of Chicago Department of Finance City of Douglas, AZ City of New Orleans - Sales Tax Division City of Phoenix Tax Division Office of Radiation Protection Radioactive Materials Section P.O. Box Olympia, WA Public Safety Rd Greensburg, PA Station Number Fair Oaks Lane Frankfort, KY PO Drawer 309 Crowley, LA North Ripley Street Montgomery, AL P.O. Box 386 Little Rock, AR P.O. Box 1718 Gonzales, LA P.O. Box 639 Deridder, LA P.O. Box Bossier City, LA PO Drawer 2050 Lake Charles, LA P O Box Sacramento, CA P.O. Box Aurora, CO P.O. Box Seattle, WA P.O. Box Denver, CO N. LaSalle Street,7th Floor Chicago, IL th St Douglas, AZ City Hall Room 1W Perdido St. New Orleans, LA P.O. Box Phoenix, AZ

20 Pg 20 of 23 City of Pueblo, CO City of Tempe, AZ Colorado Department of Comptroller of Maryland District of Columbia Office of Tax and Iberia Parish School Board Sales & Use Tax Department Iberville Parish Sales Tax Department Idaho State Tax Commission Illinois Department of Indiana Department of Iowa Department of Jefferson Parish Sheriff s Office Bureau of and Taxation Kansas Department of Louisiana Department of Massachusetts Department of Minnesota Department of Mississippi Department of Missouri Department of P.O. Box 1427 Pueblo, CO Tax & License P.O. Box Phoenix, AZ Sherman Room 208 Denver, CO P.O. Box Baltimore MD P.O. Box 5030 Hartford, CT P.O. Box 9770 New Iberia, LA P.O. Box 355 Plaquemine, LA P.O. Box 76 Boise, ID Retailers Occupation Tax Springfield, IL P.O. Box 7218 Indianapolis, IN P.O. Box Des Moines, IA Sales Tax Division, P.O. Box 248 Gretna, LA SW Harrison Street Topeka, KS P.O. Box 3138 Baton Rouge, LA P.O. Box 7039 Boston, MA P.O. Box St. Paul, MN P.O. Box 960 Jackson, MS P.O. Box 840 Jefferson City, MO

21 Pg 21 of 23 Nebraska Department of Nevada Department of Taxation New Mexico Taxation & New York State Department of Taxation and Finance North Carolina Department of Ohio Department of Taxation Oklahoma Tax Commission PA Department of Parish of East Baton Rouge Department of Finance Parish of Rapides Plaquemines Parish Pointe Coupee Parish South Carolina Department of South Dakota Department of St Landry Parish School Board St. Charles Parish School Board Department St. James Parish School Board Sales & Use Tax Dept. P.O. Box Lincoln, NE P.O. Box 7165 San Francisco, CA P.O. Box Santa Fe, NM P.O. Box Albany, NY P.O. Box Raleigh, NC P.O. Box Columbus, OH P.O. Box Oklahoma City, OK P.O. Box Harrisburg, PA P.O. Box 2590 Baton Rouge, LA Department P.O. Box 671 Alexandria, LA Sales Tax Division 333 F. Edward Hebert Blvd. Bldg. 102, Ste. 345 Belle Chasse, LA Department P.O. Box 290 New Roads, LA Sales Tax Return Columbia, SC P.O. Box 5055 Sioux Falls, SD Department P.O. Box 1210 Opelos, LA River Rd. Luling, LA P.O. Box 368 Lutcher, LA

22 Pg 22 of 23 St. John the Baptist Parish Office State of Arizona Department of State of Connecticut Department of Services State of Delaware Division of State of Florida Department of State of Georgia Department of State of Hawaii Department of Taxation State of Maine Department of Administrative & Financial Services State of Michigan Department of Treasury State of New Jersey Department of the Treasury, Division of Taxation State of Tennessee Department of Texas Comptroller of Public Accounts Utah State Tax Commission Vermont Department of Taxes Virginia Department of Taxation Washington State Department of West Baton Rouge Parish 1704 Chantilly Dr., Ste. 101 Laplace, LA P.O. Box Phoenix, AZ P.O. Box 5030 Hartford, CT Attn: Gross Receipts Tax Dept. P.O. Box 2340 Wilmington, DE West Tennessee Street Tallahassee, FL P.O. Box Atlanta, GA P.O. Box 1425 Honolulu, HI P.O. Box 1065 Augusta, ME P.O. Box Lansing, MI P.O. Box 999 Trenton, NJ Deaderick Street Nashville, TN P.O. Box Austin, TX North 1950 West Salt Lake City, UT P.O. Box 1881 Montpelier, VT P.O. Box Richmond, VA P.O. Box Olympia, WA Department of P.O. Box 86 Port Allen, LA

23 Pg 23 of 23 West Feliciana Parish School Board Sales Tax Collector West Virginia State Tax Department Wisconsin Department of PO Box 8908 Wyoming Department of Hempfield Township Sewickley Township Commonwealth of Pennsylvania P.O. Box 1910 St. Francisville, LA P.O. Box 1826 Charleston, WV Madison, WI Herschler Bldg. 2nd Floor West, Cheyenne WY St Clair Way Greensburg, PA Sewickley Avenue Herminie, PA P.O. Box 8469 Harrisburg, PA School Tax School Tax Unauthorized Insurance Tax 23