Administering Party. Subject to Sections 9.2(b) and 9.2(c): (i) NiSource and its Subsidiaries shall administer and control all Pre-Distribution U.S. Income Tax Audits and any other Audits relating to, or that could give rise to, Distribution Taxes. (ii) Audits other than those described in clause (a)(i) above shall be administered and controlled by the Party or Subsidiary thereof that is primarily liable under applicable Law to pay to the applicable Taxing Authority the Taxes resulting from such Audits.
Appears in 2 contracts
Sources: Tax Allocation Agreement (Columbia Pipeline Group, Inc.), Tax Allocation Agreement (Columbia Pipeline Group, Inc.)