14. TAXES

Shipper shall be responsible for all taxes and assessments, of any nature,

assessed by any governmental authority in respect of Gas to which Shipper

holds title, notwithstanding that such Gas may be held in the Storage Facility

as of such governmental authority's tax assessment / property reporting date.

Notwithstanding anything to the contrary that may be contained in any Service

Agreement, Shipper shall be responsible for, and shall pay directly to the

relevant governmental authority, all ad valorem taxes payable in respect of

all or any portion of Shipper's Gas. If at any time Freebird is required to

remit any taxes assessed on Gas or related to the services provided under a

Rate Schedule of this FERC Gas Tariff, then Freebird shall have the right to

collect from Shipper such taxes, including any penalties and interest.

Shipper agrees to reimburse Freebird for the taxes assessed on the Gas or

storage-related services, including any penalties and interest, within fifteen

(15) days of the date of invoice from Freebird. Shipper shall furnish

Freebird information, satisfactory to Freebird, to enable Freebird to comply

with any reports required by state or federal government and agencies.

Shipper recognizes that Freebird may be required to file Federal and state tax

returns, and Shipper agrees to furnish Freebird with adequate information

pertaining to the taxation on the Gas. Shipper shall coordinate such filings

with Freebird.


 

15. FORCE MAJEURE

15.1 Effect of Force Majeure. In the event Freebird is rendered unable,

wholly or in part, by reason of Force Majeure, as defined herein, to perform,

wholly or in part, any obligation or commitment under Shipper's Service

Agreement, it is agreed that upon Freebird's giving notice and full

particulars of such Force Majeure on its Internet Web Site and/or in writing

to Shipper within seventy-two (72) hours after the occurrence of the cause

relied on, then the obligations of Freebird shall be suspended to the extent

that Freebird's ability to perform such obligations is affected by such Force

Majeure and for the period of such Force Majeure, but for no longer period,

and such cause shall as far as possible be remedied with all reasonable

dispatch. Nothing in this Gas Tariff or in any Service Agreement shall

obligate Freebird to request or pay for added compression in order to remedy a

Force Majeure.


 

(b) Force Majeure and obligation to Pay/Credit Storage Reservation Charges. A

Shipper taking Firm service under Rate Schedule FSS shall not be relieved of

its obligations to pay Storage Reservation Charges specified in such Firm Rate

Schedules due to an event of Force Majeure and Freebird shall include the full

amount of such Storage Reservation Charges on the Shipper's invoice for any

Month in which an event of Force Majeure shall have occurred, provided,

however, that if such Force Majeure persists for more than 3 Days, Shipper

shall be allowed a credit against its Storage Reservation Charges

payable under Rate Schedule FSS and Service Agreement to reflect any

reduction in Freebird's ability to render Firm service resulting

from a Force Majeure declared by Freebird; provided, further, however, that

such credits will not be given to the extent Shipper is afforded extra Service

Agreement Days under the terms of Section 8.3 of the FSS Rate Schedule.


 

15.2 Nature of Force Majeure. The term "Force Majeure" as employed herein

shall mean any cause whether of the kind enumerated herein or otherwise, not

reasonably within the control of Freebird, such as acts of God; strikes,

lockouts and industrial disputes or disturbances; inability to secure or

delays in obtaining labor, materials, supplies, permits, easements or

rights-of-way, including inability to secure