Common use of Tax Returns; Records Clause in Contracts

Tax Returns; Records. The Owner Trustee shall be responsible for the keeping of all appropriate books and records relating to the receipt and disbursement of all money which it may receive or be entitled to hereunder or under any agreement contemplated hereby. The Owner Trustee agrees at the expense of the Lessee to file an application with the Internal Revenue Service for a taxpayer identification number with respect to the trust created by this Trust Agreement. The Owner Participant shall be responsible for causing to be prepared all income tax returns required to be filed by the Owner Participant. The Owner Trustee shall be responsible for causing to be prepared, at the request of the Owner Participant and the expense of the Lessee, all income tax returns required to be filed with respect to the trusts created hereby and shall execute and file such returns. The Owner Trustee and the Owner Participant, upon request, will furnish each other with all such information as may be reasonably required in connection with the preparation of such tax returns; provided that the Owner Trustee shall send a completed copy of such return to the Owner Participant not more than 60 nor less than 30 days prior to the due date of the return (provided that the Owner Trustee shall have timely received all necessary information to complete and deliver to the Owner Participant such return). The Owner Trustee shall keep copies of all returns delivered to or filed by it.

Tax Returns; Records. The Owner Trustee shall be -------------------- responsible for the keeping of all appropriate books and records relating to the receipt and disbursement of all money which it may receive or be entitled to hereunder or under any agreement contemplated hereby. The Owner Trustee agrees at the expense of the Lessee to file an application with the Internal Revenue Service for a taxpayer identification number with respect to the trust created by this Trust Agreement. The Owner Participant shall be responsible for causing to be prepared all income tax returns required to be filed by the Owner Participant. The Owner Trustee shall be responsible for causing to be prepared, at the request of the Owner Participant and the expense of the Lessee, all income tax returns required to be filed with respect to the trusts created hereby and shall execute and file such returns. The Owner Trustee and the Owner Participant, upon request, will furnish each other with all such information as may be reasonably required in connection with the preparation of such tax returns; provided that the Owner Trustee shall send a completed copy of such return to the Owner Participant not more than 60 nor less than 30 days prior to the due date of the return (provided that the Owner Trustee shall have timely received all necessary information to complete and deliver to the Owner Participant such return). The Owner Trustee shall keep copies of all returns delivered to or filed by it.