GSI TAX RETURNS. Notwithstanding Sections 3.01 and 3.02, OMNOVA shall file all State Tax Returns for GSI, with the exception of unitary returns set forth on Schedule 3.01, and any tax audit or other proceeding pertaining to any State Tax of GSI shall be a Separate Contest of the OMNOVA Group. GenCorp shall provide notice to OMNOVA of any issue raised by a Tax Authority that could reasonably result in the application of this Article VIII.
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Samples: Tax Matters Agreement (Gencorp Inc), Tax Matters Agreement (Omnova Solutions Inc), Tax Matters Agreement (Omnova Solutions Inc)