Common use of Property Tax, Fuel Tax, and Sales and Use Tax Compliance Clause in Contracts

Property Tax, Fuel Tax, and Sales and Use Tax Compliance. (a) On the date thirty (30) days after Northwest hires an appropriate individual to prepare Pinnacle property tax returns (the “Commencement Date”), Northwest shall become responsible for administering Pinnacle’s property taxes, both real property and personal property. Northwest shall be responsible for notifying Pinnacle in writing of the Commencement Date. As of the Commencement Date, Northwest shall prepare all property tax returns once the appropriate information is gathered by Pinnacle and Northwest. Northwest shall prepare the property tax returns with the same care, diligence, and expertise used in filing the property tax returns of Northwest. As of the Commencement Date, Northwest also shall be responsible for (1) the review of Pinnacle’s property tax assessment notices and accompanying workpapers, and the resolution of any disputes regarding such notices; (2) the review of Pinnacle’s property tax bills; (3) the preparation and filing of any property tax refund claims; and (4) the management of any audits of Pinnacle’s property taxes. Northwest and Pinnacle shall cooperate to ensure that Pinnacle’s property tax returns, refund claims, and property tax bills are reviewed and signed by the properly authorized individual(s). Depending on who signs the property tax returns or refund claims, Northwest and Pinnacle shall cooperate to ensure the timely filing of such property tax returns and refund claims. (b) With respect to fuel taxes, Northwest and Pinnacle shall cooperate to ensure that Pinnacle is filing appropriate fuel tax returns and refund claims to minimize Pinnacle’s taxes. Northwest shall determine which entity, Northwest or Pinnacle, shall be responsible for preparing and filing appropriate fuel tax returns and refund claims. Unless Northwest determines otherwise and notifies Pinnacle in writing, Pinnacle shall be responsible for all Pinnacle fuel tax filings and payments. Upon the request of Northwest, Northwest shall be entitled to review any actual or proposed Pinnacle fuel tax filings. Pinnacle shall notify Northwest of the commencement of any fuel tax audit. Prior to resolving any fuel tax audit, Pinnacle shall receive approval from Northwest to resolve any such audit. (c) With respect to sales and use taxes, Northwest and Pinnacle shall cooperate to ensure that Pinnacle is filing appropriate sales and use tax returns and refund claims to minimize Pinnacle’s taxes. Northwest shall determine which entity, Northwest or Pinnacle, shall be responsible for preparing and filing appropriate sales and use tax returns and refund claims. Unless Northwest determines otherwise and notifies Pinnacle in writing, Pinnacle shall be responsible for all Pinnacle sales and use tax filings and payments. Upon the request of Northwest, Northwest shall be entitled to review any actual or proposed Pinnacle sales and use tax filings. Pinnacle shall notify Northwest of the commencement of any sales or use tax audit. Prior to resolving any sales or use tax audit, Pinnacle shall receive approval from Northwest to resolve any such audit. (d) To the extent requested by Northwest, Pinnacle shall cooperate with Northwest to minimize Pinnacle’s property, fuel, excise, sales, use, value-added, or similar transactional taxes. Pinnacle shall in good faith and using reasonable best efforts supply Northwest with such information and documents reasonably requested by Northwest to minimize Pinnacle’s property, fuel, excise, sales, use, value-added, or similar transactional taxes. Unless Northwest determines otherwise, Pinnacle shall use its reasonable best efforts to seek any and all applicable refunds or credits of excise, sales, use, value-added, or similar transactional taxes paid by Pinnacle.

Property Tax, Fuel Tax, and Sales and Use Tax Compliance. (a) On the date thirty (30) days after Northwest hires an appropriate individual to prepare Pinnacle property tax returns (the “Commencement Date”), Northwest shall become responsible for administering Pinnacle’s property taxes, both real property and personal property. Northwest shall be responsible for notifying Pinnacle in writing of the Commencement Date. As of the Commencement Date, Northwest shall prepare all property tax returns once the appropriate information is gathered by Pinnacle and Northwest. Northwest shall prepare the property tax returns with the same care, diligence, and expertise used in filing the property tax returns of Northwest. As of the Commencement Date, Northwest also shall be responsible for (1) the review of Pinnacle’s property tax assessment notices and accompanying workpapers, and the resolution of any disputes regarding such notices; (2) the review of Pinnacle’s property tax bills; (3) the preparation and filing of any property tax refund claims; and (4) the management of any audits of Pinnacle’s property taxes. Northwest and Pinnacle shall cooperate to ensure that Pinnacle’s property tax returns, refund claims, and property tax bills are reviewed and signed by the properly authorized individual(s). Depending on who signs the property tax returns or refund claims, Northwest and Pinnacle shall cooperate to ensure the timely filing of such property tax returns and refund claims. (b) With respect to fuel taxes, Northwest Midwest and Pinnacle SkyWest shall cooperate to ensure that Pinnacle SkyWest is filing appropriate fuel tax returns and refund claims to minimize PinnacleSkyWest’s taxes. Northwest Midwest shall determine which entity, Northwest Midwest or PinnacleSkyWest, shall be responsible for preparing and filing appropriate fuel tax returns and refund claims. Unless Northwest Midwest determines otherwise and notifies Pinnacle SkyWest in writing, Pinnacle SkyWest shall be responsible for all Pinnacle SkyWest fuel tax filings and payments. Upon the request of NorthwestMidwest, Northwest Midwest shall be entitled to review any actual or proposed Pinnacle SkyWest fuel tax filings. Pinnacle SkyWest shall notify Northwest Midwest of the commencement of any fuel tax audit. Prior SkyWest shall receive approval from Midwest prior to resolving any fuel tax audit, Pinnacle shall receive approval from Northwest to resolve any such audit. (cb) With respect to sales and use taxes, Northwest Midwest and Pinnacle SkyWest shall cooperate to ensure that Pinnacle SkyWest is filing appropriate sales and use tax returns and refund claims to minimize PinnacleSkyWest’s taxes. Northwest Midwest shall determine which entity, Northwest Midwest or PinnacleSkyWest, shall be responsible for preparing and filing appropriate sales and use tax returns and refund claims. Unless Northwest Midwest determines otherwise and notifies Pinnacle SkyWest in writing, Pinnacle SkyWest shall be responsible for all Pinnacle SkyWest sales and use tax filings and payments. Upon the request of NorthwestMidwest, Northwest Midwest shall be entitled to review any actual or proposed Pinnacle SkyWest sales and use tax filings. Pinnacle SkyWest shall notify Northwest Midwest of the commencement of any sales or use tax audit. Prior SkyWest shall receive approval from Midwest prior to resolving any sales or use tax audit, Pinnacle shall receive approval from Northwest to resolve any such audit. (dc) To the extent requested by NorthwestMidwest, Pinnacle SkyWest shall cooperate with Northwest Midwest to minimize PinnacleSkyWest’s property, fuel, excise, sales, use, value-added, or similar transactional taxes. Pinnacle SkyWest shall in good faith and using reasonable best efforts supply Northwest Midwest with such information and documents reasonably requested by Northwest Midwest to minimize PinnacleSkyWest’s property, fuel, excise, sales, use, value-added, or similar transactional taxes. Unless Northwest Midwest determines otherwise, Pinnacle SkyWest shall use its reasonable best efforts to seek any and all applicable refunds or credits of excise, sales, use, value-added, or similar transactional taxes paid by PinnacleSkyWest.

Property Tax, Fuel Tax, and Sales and Use Tax Compliance. (a) On the date thirty (30) days after Northwest Delta hires an appropriate individual to prepare Pinnacle and/or Mesaba property tax returns (the “Commencement Date”), Northwest Delta shall become responsible for administering Pinnacle’s and/or Mesaba’s property taxes, both real property and personal property. Northwest Delta shall be responsible for notifying Pinnacle and/or Mesaba in writing of the Commencement Date. As of the Commencement Date, Northwest Delta shall prepare all property tax returns once the appropriate information is gathered by Pinnacle Pinnacle, Mesaba and NorthwestDelta. Northwest Delta shall prepare the property tax returns with the same care, diligence, and expertise used in filing the property tax returns of NorthwestDelta. As of the Commencement Date, Northwest Delta also shall be responsible for (1i) the review of Pinnacle’s and Mesaba’s property tax assessment notices and accompanying workpapers, and the resolution of any disputes regarding such notices; (2ii) the review of Pinnacle’s and Mesaba’s property tax bills; (3iii) the preparation and filing of any property tax refund claims; and (4iv) the management of any audits of Pinnacle’s and/or Mesaba’s property taxes. Northwest and Pinnacle The Parties shall cooperate to ensure that Pinnacle’s and/or Mesaba’s property tax returns, refund claims, and property tax bills are reviewed and signed by the properly authorized individual(s). Depending on who signs the property tax returns or refund claims, Northwest and Pinnacle the Parties shall cooperate to ensure the timely filing of such property tax returns and refund claims. (b) With respect to fuel taxes, Northwest and Pinnacle the Parties shall cooperate to ensure that Pinnacle is and Mesaba are filing appropriate fuel tax returns and refund claims to minimize Pinnacle’s and Mesaba’s taxes. Northwest Delta shall determine which entity, Northwest Delta or Pinnacle/Mesaba, shall be responsible for preparing and filing appropriate fuel tax returns and refund claims. Unless Northwest Delta determines otherwise and notifies Pinnacle in writing, Pinnacle and/or Mesaba shall be responsible for all Pinnacle Pinnacle/Mesaba fuel tax filings and payments. Upon the request of NorthwestDelta, Northwest Delta shall be entitled to review any actual or proposed Pinnacle or Mesaba fuel tax filings. Pinnacle and Mesaba shall notify Northwest Delta of the commencement of any fuel tax audit. Prior to resolving any fuel tax audit, Pinnacle or Mesaba shall receive approval from Northwest Delta to resolve any such audit. (c) With respect to sales and use taxes, Northwest Delta and Pinnacle Pinnacle/Mesaba shall cooperate to ensure that Pinnacle is and Mesaba are filing appropriate sales and use tax returns and refund claims to minimize Pinnacle’s and Mesaba’s taxes. Northwest Delta shall determine which entity, Northwest Delta or Pinnacle/Mesaba, shall be responsible for preparing and filing appropriate sales and use tax returns and refund claims. Unless Northwest Delta determines otherwise and notifies Pinnacle in writing, Pinnacle shall be responsible for all Pinnacle and Mesaba sales and use tax filings and payments. Upon the request of NorthwestDelta, Northwest Delta shall be entitled to review any actual or proposed Pinnacle and Mesaba sales and use tax filings. Pinnacle and Mesaba shall notify Northwest Delta of the commencement of any sales or use tax audit. Prior to resolving any sales or use tax audit, Pinnacle and Mesaba shall receive approval from Northwest Delta to resolve any such audit. (d) To the extent requested by NorthwestDelta, Pinnacle and Mesaba shall cooperate with Northwest Delta to minimize Pinnacle’s and Mesaba’s property, fuel, excise, sales, use, value-added, or similar transactional taxes. Pinnacle and Mesaba shall in good faith and using reasonable best efforts supply Northwest Delta with such information and documents reasonably requested by Northwest Delta to minimize Pinnacle’s and Mesaba’s property, fuel, excise, sales, use, value-added, or similar transactional taxes. Unless Northwest Delta determines otherwise, Pinnacle and Mesaba shall use its reasonable best efforts to seek any and all applicable refunds or credits of excise, sales, use, value-added, or similar transactional taxes paid by PinnaclePinnacle or Mesaba.

Property Tax, Fuel Tax, and Sales and Use Tax Compliance. (a) On the date thirty (30) days after Northwest hires an appropriate individual to prepare Pinnacle property tax returns (the “Commencement Date”), Northwest shall become responsible for administering Pinnacle’s property taxes, both real property and personal property. Northwest shall be responsible for notifying Pinnacle in writing of the Commencement Date. As of the Commencement Date, Northwest shall prepare all property tax returns once the appropriate information is gathered by Pinnacle and Northwest. Northwest shall prepare the property tax returns with the same care, diligence, and expertise used in filing the property tax returns of Northwest. As of the Commencement Date, Northwest also shall be responsible for (1) the review of Pinnacle’s property tax assessment notices and accompanying workpapers, and the resolution of any disputes regarding such notices; (2) the review of Pinnacle’s property tax bills; (3) the preparation and filing of any property tax refund claims; and (4) the management of any audits of Pinnacle’s property taxes. Northwest and Pinnacle shall cooperate to ensure that Pinnacle’s property tax returns, refund claims, and property tax bills are reviewed and signed by the properly authorized individual(s). Depending on who signs the property tax returns or refund claims, Northwest and Pinnacle shall cooperate to ensure the timely filing of such property tax returns and refund claims. (b) With respect to fuel taxes, Northwest and Pinnacle Mesaba shall cooperate to ensure that Pinnacle Mesaba is filing appropriate fuel tax returns and refund claims to minimize PinnacleMesaba’s taxes. Northwest shall determine which entity, Northwest or PinnacleMesaba, shall be responsible for preparing and filing appropriate fuel tax returns and refund claims. Unless Northwest determines otherwise and notifies Pinnacle Mesaba in writing, Pinnacle Mesaba shall be responsible for all Pinnacle Mesaba fuel tax filings and payments. Upon the request of Northwest, Northwest shall be entitled to review any actual or proposed Pinnacle Mesaba fuel tax filings. Pinnacle Mesaba shall notify Northwest of the commencement of any fuel tax audit. Prior to resolving any fuel tax audit, Pinnacle Mesaba shall receive approval from Northwest to resolve any such audit. (cb) With respect to sales and use taxes, Northwest and Pinnacle Mesaba shall cooperate to ensure that Pinnacle Mesaba is filing appropriate sales and use tax returns and refund claims to minimize PinnacleMesaba’s taxes. Northwest shall determine which entity, Northwest or PinnacleMesaba, shall be responsible for preparing and filing appropriate sales and use tax returns and refund claims. Unless Northwest determines otherwise and notifies Pinnacle Mesaba in writing, Pinnacle Mesaba shall be responsible for all Pinnacle Mesaba sales and use tax filings and payments. Upon the request of Northwest, Northwest shall be entitled to review any actual or proposed Pinnacle Mesaba sales and use tax filings. Pinnacle Mesaba shall notify Northwest of the commencement of any sales or use tax audit. Prior to resolving any sales or use tax audit, Pinnacle Mesaba shall receive approval from Northwest to resolve any such audit. (dc) To the extent requested by Northwest, Pinnacle Mesaba shall cooperate with Northwest to minimize PinnacleMesaba’s property, fuel, excise, sales, use, value-added, or similar transactional taxes. Pinnacle Mesaba shall in good faith and using reasonable best efforts supply Northwest with such information and documents reasonably requested by Northwest to minimize PinnacleMesaba’s property, fuel, excise, sales, use, value-added, or similar transactional taxes. Unless Northwest determines otherwise, Pinnacle Mesaba shall use its reasonable best efforts to seek any and all applicable refunds or credits of excise, sales, use, value-added, or similar transactional taxes paid by PinnacleMesaba.

Property Tax, Fuel Tax, and Sales and Use Tax Compliance. (a) On the date thirty (30) days after Northwest Delta hires an appropriate individual to prepare Pinnacle property tax returns (the “Commencement Date”), Northwest Delta shall become responsible for administering Pinnacle’s property taxes, both real property and personal property. Northwest Delta shall be responsible for notifying Pinnacle in writing of the Commencement Date. As of the Commencement Date, Northwest Delta shall prepare all property tax returns once the appropriate information is gathered by Pinnacle and NorthwestDelta. Northwest Delta shall prepare the property tax returns with the same care, diligence, and expertise used in filing the property tax returns of NorthwestDelta. As of the Commencement Date, Northwest Delta also shall be responsible for (1i) the review of Pinnacle’s property tax assessment notices and accompanying workpapers, and the resolution of any disputes regarding such notices; (2ii) the review of Pinnacle’s property tax bills; (3iii) the preparation and filing of any property tax refund claims; and (4iv) the management of any audits of Pinnacle’s property taxes. Northwest and Pinnacle The Parties shall cooperate to ensure that Pinnacle’s property tax returns, refund claims, and property tax bills are reviewed and signed by the properly authorized individual(s). Depending on who signs the property tax returns or refund claims, Northwest and Pinnacle the Parties shall cooperate to ensure the timely filing of such property tax returns and refund claims. (b) With respect to fuel taxes, Northwest and Pinnacle the Parties shall cooperate to ensure that Pinnacle is are filing appropriate fuel tax returns and refund claims to minimize Pinnacle’s taxes. Northwest Delta shall determine which entity, Northwest Delta or Pinnacle, shall be responsible for preparing and filing appropriate fuel tax returns and refund claims. Unless Northwest Delta determines otherwise and notifies Pinnacle in writing, Pinnacle shall be responsible for all Pinnacle fuel tax filings and payments. Upon the request of NorthwestDelta, Northwest Delta shall be entitled to review any actual or proposed Pinnacle fuel tax filings. Pinnacle shall notify Northwest Delta of the commencement of any fuel tax audit. Prior to resolving any fuel tax audit, Pinnacle shall receive approval from Northwest Delta to resolve any such audit. (c) With respect to sales and use taxes, Northwest Delta and Pinnacle shall cooperate to ensure that Pinnacle is filing appropriate sales and use tax returns and refund claims to minimize Pinnacle’s taxes. Northwest Delta shall determine which entity, Northwest Delta or Pinnacle, shall be responsible for preparing and filing appropriate sales and use tax returns and refund claims. Unless Northwest Delta determines otherwise and notifies Pinnacle in writing, Pinnacle shall be responsible for all Pinnacle sales and use tax filings and payments. Upon the request of NorthwestDelta, Northwest Delta shall be entitled to review any actual or proposed Pinnacle sales and use tax filings. Pinnacle shall notify Northwest Delta of the commencement of any sales or use tax audit. Prior to resolving any sales or use tax audit, Pinnacle shall receive approval from Northwest Delta to resolve any such audit. (d) To the extent requested by NorthwestDelta, Pinnacle shall cooperate with Northwest Delta to minimize Pinnacle’s property, fuel, excise, sales, use, value-added, or similar transactional taxes. Pinnacle shall in good faith and using reasonable best efforts supply Northwest Delta with such information and documents reasonably requested by Northwest Delta to minimize Pinnacle’s property, fuel, excise, sales, use, value-added, or similar transactional taxes. Unless Northwest Delta determines otherwise, Pinnacle shall use its reasonable best efforts to seek any and all applicable refunds or credits of excise, sales, use, value-added, or similar transactional taxes paid by Pinnacle.