STATE AND LOCAL RETURNS. (a) Ralcorp and the Ralcorp Affiliates have filed separately, or have been included in combined or consolidated Income Tax Returns, with New Ralcorp and various New Ralcorp Affiliates in the various states of the United States and in certain other local jurisdictions in which they carry on their trade or businesses.
STATE AND LOCAL RETURNS. For the calendar year 1996 and for any subsequent taxable periods ending before, on or after the Disaffiliation Date, SFER will prepare and file all combined, consolidated or unitary state or local income or franchise tax returns (herein "State and Local Returns") which are required to be filed and which include the pre-Disaffiliation operations of any Monterey Company and SFER or any SFER Subsidiary. SFER will pay all taxes due on such returns. SFER will timely advise Monterey of the inclusion of any Monterey Companies in any State and Local Returns and the states and localities in which such returns will be filed. Each of the Monterey Companies whose tax information is included in any State and Local Return will evidence its agreement to be included in such return on the appropriate form and take such other action as may be appropriate, in the opinion of SFER, to carry out the purposes and intent of this Paragraph B of Section 3. Monterey shall furnish SFER with a final copy of the information necessary for SFER to complete such combined, consolidated or unitary returns at least forty-five (45) days before such returns are due (with extensions).
STATE AND LOCAL RETURNS. For the calendar year 1989 and for any subsequent taxable periods ending before, on or after the Disaffiliation Date, SFP will prepare and file all combined, consolidated or unitary state or local income or franchise tax returns (herein "State and Local Returns") which are required to be filed and which include the pre-Disaffiliation operations of any Energy Company and SFP or any SFP subsidiary. SFP will pay all taxes due on such returns. SFP will timely advise Energy of the inclusion of any Energy Companies in any State and Local Returns and the states and localities in which such returns will be filed. Each of the Energy Companies whose tax information is included in any State and Local Return will evidence its agreement to be included in such return on the appropriate form and take such other action as may be appropriate, in the opinion of SFP, to carry out the purposes and intent of this paragraph B of Section 3. Energy shall furnish SFP with a final copy of the information necessary for SFP to complete such combined, consolidated or unitary returns at least forty five (45) days before such returns are due (with extension).
STATE AND LOCAL RETURNS. The separate state and local Tax Returns of any US Xxxxx Entities will be included in Viad's combined or consolidated state and local Tax Returns that are required to be so included (consistent with prior practice) for periods beginning before and ending on or before the Closing Date.
STATE AND LOCAL RETURNS. For the taxable year ending June 30, 1997, and for any subsequent taxable periods ending before, on or after the Disaffiliation Date, WMS will prepare and file all combined, consolidated or unitary state or local income or franchise tax returns (herein "State and Local Returns") which are required to be filed and which include the pre-Disaffiliation operations of any Midway Company and WMS or any WMS subsidiary. WMS will pay all taxes due on such returns, WMS will timely advise Midway of the inclusion of any Midway Companies in any State and Local Returns and the states and localities in which such returns will be
STATE AND LOCAL RETURNS
