Common use of Availability of Tax Returns Clause in Contracts

Availability of Tax Returns. Except as set forth in Section 4.9(l) of the Company Disclosure Schedule, the Company and its Subsidiaries have made available to Parent complete and accurate copies of all federal income and state income or franchise Tax Returns, and any amendments thereto, filed by the Company or any of its Subsidiaries for all taxable years commencing on or after January 1, 1997. Section 4.9(l) of the Company Disclosure Schedule sets forth all foreign, state and local jurisdictions in which the Company or any of its Subsidiaries is or has been subject to Tax and each material type of Tax payable in such jurisdiction during the taxable years ended December 31, 1998 and December 31, 1997. In addition, the Company and its Subsidiaries have made available to Parent complete and accurate copies of all audit reports received by the Company or any of its Subsidiaries on or after February 14, 1997 from any taxing authority relating to any Tax Return filed by the Company or any of its Subsidiaries for all taxable years commencing on or after January 1, 1995.

Availability of Tax Returns. Except as set forth in Section 4.9(l3.8(l) of the Company Parent Disclosure Schedule, the Company Parent and its Subsidiaries have made available to Parent the Company complete and accurate copies of all federal income and state income or franchise Tax Returns, and any amendments thereto, filed by the Company Parent or any of its Subsidiaries for all taxable years commencing on or after January 1, 1997. Section 4.9(l3.8(l) of the Company Parent Disclosure Schedule sets forth all foreign, state and local jurisdictions in which the Company Parent or any of its Subsidiaries is or has been subject to Tax and each material type of Tax payable in such jurisdiction during the taxable years ended December 31, 1998 and December 31, 1997. In addition, the Company Parent and its Subsidiaries have made available to Parent the Company complete and accurate copies of all audit reports received by the Company or any of its Subsidiaries on or after February 14, 1997 from any taxing authority relating to any Tax Return filed by the Company Parent or any of its Subsidiaries for all taxable years commencing on or after January 1, 1995.