Document:

Services Agreement

 Exhibit 10.2 
 SERVICES AGREEMENT 
 This SERVICES AGREEMENT (the
“Agreement”), dated as of November 26, 2012 (the “Effective Date”), is by and among Alon USA Energy, Inc., a Delaware corporation (“Alon Energy”), Alon USA Partners, LP, a
Delaware limited partnership (the “Partnership”), and Alon USA Partners GP, LLC, a Delaware limited liability company (the “General Partner,” and together with its present and future subsidiaries,
including the Partnership, the “Partnership Group”). Each of Alon Energy, the Partnership and the General Partner is referred to individually in this Agreement as a “Party,” and all of the Parties are
collectively referred to in this Agreement as the “Parties.” 
 RECITALS 

WHEREAS, the Partnership Group requires certain operational, managerial and administrative services to conduct its business; and

 WHEREAS, the Partnership and the General Partner desire to engage Alon Energy to provide the Services (as defined below), and
Alon Energy is willing to undertake such engagement, subject to the terms and conditions of this Agreement. 
 NOW, THEREFORE,
in consideration of the premises and the mutual covenants and agreements contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties agree as follows: 

ARTICLE I 

SERVICES; REIMBURSEMENT 
  

	 	1.1	Agreement to Provide Services. 

 (a) Alon Energy agrees to provide, or cause another individual, corporation, partnership, joint venture, trust, limited liability company, unincorporated organization or any other entity (a
“Person”) to provide, the Partnership Group with such operational, managerial and general administrative services (collectively, the “Services”) as the General Partner, for itself or on behalf of the
Partnership Group, may reasonably request from time-to-time and which Alon Energy may agree to provide from time-to-time as are necessary to operate, manage, maintain and administer the business and affairs, and to report the operating results, of
the Partnership Group, including: 
  

	 	(i)	accounting, treasury and audit services; 

	 	(ii)	bank account and cash management services; 

	 	(iii)	account collection services; 

	 	(iv)	risk management services; 

	 	(v)	business development services; 

	 	(vi)	financial services; 

	 	(vii)	real property services; 

	 	(viii)	marketing and contract administration services; 

	 	(ix)	legal services; 

	 	(x)	contract management and administration services; 

	 	(xi)	environmental services; 

	 	(xii)	commercial/marketing services; 

	 	(xiii)	information technology services; 

	 	(xiv)	tax services; 

	 	(xv)	human resource services; 

	 	(xvi)	personnel services; 

	 	(xvii)	government relations/compliance services; 

	 	(xviii)	health, security and safety services; 

	 	(xix)	facilities management services; 

	 	(xx)	operational services; and 

	 	(xxi)	logistics services. 

 The
Services shall also include such other services as the General Partner, for itself or on behalf of the Partnership Group, may reasonably request, and that Alon Energy agrees to provide, from time-to-time. 

 

	 	1.2	Reimbursement. 

(a) Subject to and in accordance with the terms and provisions of this Section 1.2 and such reasonable cost allocation and
other procedures as may be agreed upon by Alon Energy and the General Partner, for itself or on behalf of the Partnership Group, from time-to-time, the Partnership agrees to reimburse Alon Energy for (i) all reasonable direct and indirect costs
and expenses incurred by Alon Energy in connection with the provision of the Services (including salary, bonus, incentive compensation and other amounts paid to any Person), and (ii) all other expenses allocable to the Partnership Group or
otherwise incurred by Alon Energy in connection with operating the business of the Partnership Group. 
 (b) Each Party shall
cooperate to determine a reasonable basis for the allocation of reimbursable costs and expenses incurred by Alon Energy in connection with the provision of the Services pursuant to this Section 1.2. 

(c) On or before the 30th day after the end of each calendar month during the Term, commencing with the calendar month in which the Effective
Date occurs, Alon Energy shall send a reasonably detailed invoice to the Partnership for the Services performed during the applicable month. Within 30 days following the date of each such invoice, the Partnership shall pay to Alon Energy the amount
of each such invoice. 
 (d) Alon Energy shall maintain accurate books and records regarding the performance of the Services and
its calculation of any payments due pursuant to this Agreement. The General Partner, for itself or on behalf of the Partnership Group, shall have the right to review and, at its own expense, to copy the books and records maintained by Alon Energy
relating to the Services. In addition, to the extent necessary to verify the performance by Alon Energy of its obligations under this Agreement, the General Partner, for itself or on behalf of the Partnership Group, shall have the right, at its own
expense, to audit, examine and make copies of or extracts from the books and records of Alon Energy insofar as they relate to the Services. 

  
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 ARTICLE II 
 STANDARD OF PERFORMANCE 
 2.1 Standard of Performance. Alon
Energy shall perform the Services (a) with at least the same level of care, quality, timeliness and skill in providing the Services as it does for itself and (b) in compliance with all applicable laws. 

ARTICLE III 

TERMINATION AND RENEWAL 
 3.1 Term and Renewal. Unless earlier terminated in accordance with this Agreement, the initial term of this Agreement shall commence on the Effective Date and shall continue until the fifth
anniversary of the Effective Date (the “Initial Term”), at which time the term of this Agreement shall automatically be extended for additional successive one-year terms (each, a “Subsequent Term,” and
the Initial Term and all Subsequent Terms, collectively, the “Term”) unless, on or before the date that is one hundred and eighty (180) days prior to the expiration of the then-existing Term, Alon Energy provides written
notice to the General Partner of its intent to terminate its participation in this Agreement upon the expiration of such Term. In addition to the foregoing, the General Partner, on behalf of the Partnership Group, may terminate this Agreement at any
time on one hundred and eighty (180) days prior written notice to Alon Energy. 
 3.2 Effect of Termination.
Upon any Party’s termination or non-renewal of this Agreement, or the Parties’ mutual termination or non-renewal of this Agreement, all rights and obligations of the Parties under this Agreement shall terminate; provided,
however, that such termination shall have no effect on the obligations of the Partnership to reimburse Alon Energy for costs and expenses incurred prior to such termination in accordance with Section 1.2. 

3.3 Early Termination. In the event that any Party hereto (a) becomes insolvent, (b) commits an act of
bankruptcy, (c) takes advantage of any law for the benefit of debtors or such Party’s creditors, or (d) suffers a receiver to be appointed for it or any of its property, the other Parties may, then or thereafter during the
continuation of such event, upon giving thirty (30) days’ prior written notice, terminate this Agreement and exercise such other and further rights and remedies as it may have pursuant to law. 

3.4 Breach. In the event of a material breach by Alon Energy, the Partnership or the General Partner of any of their
material obligations under this Agreement, including any failure by the Partnership to make payments to Alon Energy when due, that is not cured in all material respects within thirty (30) days after receiving written notice thereof from the
non-breaching Party, the non-breaching Party may terminate this Agreement with immediate effect by providing written notice of such termination. 
 3.5 Change of Control. This Agreement shall terminate immediately upon a change of control of the Partnership or the General Partner. The General Partner shall provide Alon Energy
with notice of any change of control of the Partnership or the General Partner at least ninety (90) days prior to the effective date thereof. For purposes of this Agreement, “change of control” shall mean the occurrence
of any of the following events: 

  
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 (a) any sale, lease, exchange or other transfer (in one transaction or a series of related
transactions) of all or substantially all of the Partnership’s or the General Partner’s assets to any other Person, unless immediately following such sale, lease, exchange or other transfer such assets are owned, directly or indirectly, by
the General Partner; 
 (b) the dissolution or liquidation of the Partnership or the General Partner; 

(c) the consolidation or merger of the Partnership or the General Partner with or into another entity; and 

(d) a “person” or “group” (within the meaning of Sections 13(d) or 14(d)(2) of the
Exchange Act), other than Alon Energy and its affiliates, being or becoming the “beneficial owner” (as defined in Rules 13d-3 and 13d-5 under the Exchange Act) of more than 50% of all of the then outstanding securities of the
Partnership or the General Partner. 
 ARTICLE IV 
 MISCELLANEOUS 
 4.1 Further Assurances. The Parties shall
execute and deliver to each other such further documents and take such further action as may be reasonably requested by any Party to document, complete or give full effect to the terms and provisions of this Agreement and the transactions and
Services contemplated herein. 
 4.2 Independent Contractor. Alon Energy shall for all purposes be an independent
contractor and not an agent or employee of the Partnership or the General Partner. This Agreement shall not be construed for any purposes to create any joint venture or partnership among the Parties hereto. 

4.3 Notices. All notices, requests or consents provided for or required to be given to a Party under this Agreement shall
be in writing and shall be deemed to be duly given if personally delivered or mailed by certified mail, return receipt requested, or nationally recognized overnight delivery service with proof of receipt maintained, at the following addresses (or
any other address that either Party may designate by written notice to the other Party): 
 if to Alon Energy, to: 

Alon USA Energy, Inc. 
 Attn: Office of the Chief Legal Counsel 
 12700 Park Central Dr., Suite 1600

 Dallas, Texas 75251 
 if to the Partnership, to: 
 Alon USA Partner, LP 

Attn: Office of the Chief Legal Counsel 
 12700 Park Central Dr., Suite 1600 
 Dallas, Texas 75251 

  
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 if to the General Partner, to: 

Alon USA Partners GP, LLC 
 Attn: Office of the Chief Legal Counsel 
 12700 Park Central Dr., Suite 1600

 Dallas, Texas 75251 

Any such notice shall, (a) if delivered personally, be deemed received upon delivery, (b) if delivered by certified mail, be deemed received
five business days after the date of deposit in the United States mail, and (c) if delivered by nationally recognized overnight delivery service, be deemed received the second business day after the date of deposit with the nationally
recognized delivery service. 
 4.4 Entire Agreement; Supersedure. This Agreement constitutes the entire agreement
of the Parties relating to the subject matter hereof and supersedes all prior contracts or agreements with respect thereto, whether oral or written. 
 4.5 Binding Effect. This Agreement shall be binding upon and shall inure to the benefit of the Parties and their respective permitted successors, permitted assigns, permitted distributees
and legal representatives. 
 4.6 Third Party Beneficiaries. Nothing in this Agreement shall create or be deemed
to create any third-party beneficiary rights in any person not a Party. 
 4.7 No Recourse Against Officers or
Directors. This Agreement shall not give rise to any right of recourse against any officer, director or manager of either Party. 
 4.8 Governing Law. THIS AGREEMENT IS GOVERNED BY AND SHALL BE CONSTRUED IN ACCORDANCE WITH THE LAW OF THE STATE OF DELAWARE, WITHOUT REGARD TO THE CONFLICTS OF LAW PRINCIPLES OF SUCH STATE.

 4.9 Waiver of Jury Trial. EACH OF THE PARTIES HEREBY KNOWINGLY AND VOLUNTARILY IRREVOCABLY WAIVES ALL RIGHT TO
TRIAL BY JURY IN ANY ACTION, PROCEEDING OR COUNTERCLAIM ARISING OUT OF OR RELATING TO THIS AGREEMENT. 
 4.10
Amendment. Notwithstanding anything to the contrary in this Agreement, this Agreement may only be amended, modified, supplemented or restated by a written instrument executed by each of the Parties whose rights or obligations under this
Agreement are affected by such amendment, modification, supplement or restatement, other than in a de minimis respect. 

4.11 No Waiver. A waiver or consent, express or implied, to or of any breach or default by any Party in the performance by
that Party of its obligations with respect to any obligation, covenant, agreement or condition in this Agreement is not a consent or waiver to or of any other breach or default in the performance by that Party of the same or any other obligations of
that Party with respect to this Agreement. Failure on the part of a Party to insist upon strict compliance with any obligation, covenant, agreement or condition in this Agreement 

  
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or to declare any person in breach or default, irrespective of how long that failure continues, does not constitute a waiver by that Party of its rights with respect to such obligation, covenant,
agreement or condition until the applicable statute-of-limitations period has run. 
 4.12 Severability. If any
provision of this Agreement is or becomes invalid, illegal or unenforceable in any respect, the validity, legality and enforceability of the remaining provisions contained herein shall not be affected thereby. Furthermore, in lieu of each such
illegal, invalid or unenforceable provision, there shall be added automatically as a part of this Agreement a provision as similar in terms to such illegal, invalid or unenforceable provision as may be possible and be legal, valid and enforceable.

 4.13 Counterparts. This Agreement may be executed in counterparts (including facsimile counterparts), each of
which, when so executed and delivered, shall be deemed an original, and all of which together shall constitute a single agreement binding on the Parties, notwithstanding that all Parties are not signatories to the original or the same counterpart.
Any signature delivered by facsimile transmission or scanned and emailed transmission shall be deemed a valid and binding signature for all purposes hereof. 
 4.14 Construction. In this Agreement, unless a clear contrary intention appears: (a) pronouns in the masculine, feminine and neuter genders shall be construed to include any other
gender, and words in the singular form shall be construed to include the plural and vice versa; (b) the term “including” shall be construed to be expansive rather than limiting in nature and to mean “including, without
limitation;” (c) the word “or” is inclusive; (d) references to Sections refer to Sections of this Agreement; (e) the words “this Agreement,” “herein,” “hereof,” “hereby,”
“hereunder” and words of similar import refer to this Agreement as a whole and not to any particular subdivision unless expressly so limited; and (f) references in any Section or definition to any clause means such clause of such
Section or definition. The section headings contained in this Agreement are inserted for convenience only and shall not affect in any way the meaning or interpretation of this Agreement. 

[Signature Page Follows] 

  
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 IN WITNESS WHEREOF, the parties have hereunto set their hands as of the date first above
written. 
  

					
	ALON USA ENERGY, INC.
		
	By:	 	 /s/ Michael Oster

	Name:	 	Michael Oster
	Title:	 	Senior Vice President
	
	ALON USA PARTNERS, LP,
			
		 	BY:	 	    ALON USA PARTNERS GP, LLC,
		 		 	    its general partner
		
	By:	 	 /s/ Michael Oster

	Name:	 	Michael Oster
	Title:	 	Vice President
	
	ALON USA PARTNERS GP, LLC
		
	By:	 	 /s/ Michael Oster

	Name:	 	Michael Oster
	Title:	 	Vice President

  

SERVICES AGREEMENT 
 SIGNATURE PAGETax Sharing Agreement

 Exhibit 10.3 
 TAX SHARING AGREEMENT 
 BY AND AMONG 

ALON USA ENERGY, INC. 
 AND 
 ALON USA PARTNERS, LP 

November 26, 2012 

 TAX SHARING AGREEMENT 

BY AND AMONG 
 ALON USA ENERGY, INC. AND ALON USA PARTNERS, LP 
 This TAX SHARING
AGREEMENT (the “Agreement”), dated as of November 26, 2012, is by and among Alon USA Energy, Inc., a Delaware corporation (“Alon Energy”) and Alon USA Partners, LP, a Delaware limited partnership (the
“Partnership”). 
 RECITALS 

WHEREAS, Alon Energy is the indirect owner of the member interests of Alon USA Partners GP, LLC (the general partner of the Partnership)
and common units of the Partnership; and 
 WHEREAS, the Partnership Group (as defined below) includes various entities that may
be required to join with Alon Energy or its affiliates in the filing of a consolidated, combined or unitary state tax return; and 
 WHEREAS, the Parties (as defined below) wish to set forth the general principles under which they will allocate and share various Taxes (as defined below) and related liabilities; and 

WHEREAS, Alon Energy, on behalf of itself and its present and future subsidiaries other than the Partnership Group (the “Alon
Group”), and the Partnership, on behalf of itself and its present and future subsidiaries (the “Partnership Group”), are entering into this Agreement to provide for the allocation among the Alon Group and the
Partnership Group of all responsibilities, liabilities and benefits relating to any Tax for which a Combined Return (as defined below) is filed for a taxable period including or beginning on or after the Effective Date (as defined below) and to
provide for certain other matters. 
 NOW, THEREFORE, in consideration of the mutual agreements, provisions and covenants
contained in this Agreement, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties hereby agree as follows: 
 ARTICLE I 
 Definitions 

1.1 Definitions. The following terms shall have the following meanings (such meanings to be equally applicable to both the
singular and the plural forms of the terms defined): 
 “Accounting Referee” is defined in
Section 6.11 herein. 
 “Alon Group” is defined in the recitals to this Agreement. 

  
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 “Code” means the Internal Revenue Code of 1986, as
amended, or any successor thereto, as in effect for the taxable period in question. 
 “Combined
Group” means a group of corporations or other entities that files a Combined Return. 

“Combined Return” means any Tax Return (other than a Tax Return for U.S. federal income taxes)
filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination) or unitary basis that includes activities of any member of the Alon Group and
any member of the Partnership Group. 
 “Effective Date” means 7:00 a.m., Central time, on
November 26, 2012. 
 “Final Determination” means the final resolution of
any Tax (or other matter) for a taxable period, including related interest or penalties, that, under applicable law, is not subject to further appeal, review or modification through proceedings or otherwise, including (i) by the expiration of a
statute of limitations or a period for the filing of claims for refunds, amending Tax Returns, appealing from adverse determinations or recovering any refund (including by offset), (ii) by a decision, judgment, decree or other order by a court
of competent jurisdiction, which has become final and unappealable, (iii) by a closing agreement, an accepted offer in compromise or a comparable agreement under laws of the particular Tax Authority, (iv) by execution of a form under the
laws of a Tax Authority that is comparable to an Internal Revenue Service Form 870 or 870-AD (excluding, however, with respect to a particular Tax Item for a particular taxable period any such form that reserves (whether by its terms or by operation
of law) the right of the taxpayer to file a claim for refund and/or the right of the Tax Authority to assert a further deficiency with respect to such Tax Item for such period) or (v) by any allowance of a refund or credit, but only after the
expiration of all periods during which such refund may be adjusted. 
 “Notice” is defined
in Section 6.1 herein. 
 “Party” means each of Alon Energy and the Partnership, and
solely for purposes of this definition, “Alon Energy” includes the Alon Group and the “Partnership” includes the Partnership Group. Each of Alon Energy and the Partnership shall cause the Alon Group and the Partnership Group,
respectively, to comply with this Agreement. 
 “Partnership Group” is
defined in the Recitals to this Agreement. 
 “Partnership Group Combined Tax Liability”
means, with respect to any Tax, the Partnership Group’s liability for such Tax owed with respect to a Combined Return for a taxable period, as determined under Section 3.2 of this Agreement. 

“Partnership Group Deposit” is defined in Section 3.4 herein. 

“Partnership Group Members” means those entities included in the Partnership Group. 

  
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 “Partnership Group Pro Forma Combined Return” means a
pro forma Combined Return or other schedule prepared pursuant to Section 3.2 of this Agreement. 

“Reporting Entity” means the entity that is required by statute or rule to file the
particular Combined Return. 
 “Tax Attribute” means a Tax Item of a member of the
Partnership Group reflected on a Combined Return that is comparable to one or more of the following attributes with respect to a U.S. federal income tax consolidated tax return: a net operating loss, a net capital loss, an unused investment credit,
an unused foreign tax credit, an excess charitable contribution, a U.S. federal minimum tax credit or a U.S. federal general business credit (but not tax basis or earnings and profits). 

“Tax Authority” means a domestic governmental authority (other than the United States) or any
subdivision, agency, commission or authority thereof or any quasi-governmental or private body having jurisdiction over the assessment, determination, collection or imposition of any Tax (excluding the U.S. Internal Revenue Service). 

“Tax Controversy” means any audit, examination, dispute, suit, action, litigation or other judicial
or administrative proceeding initiated by Alon Energy or the Partnership or any Tax Authority. 
 “Tax
Item” means any item of income, gain, loss, deduction or credit, or other item reflected on a Tax Return or any Tax Attribute. 
 “Tax Return” means any return, report, certificate, form or similar statement or document (including any related or supporting information or schedule attached
thereto and any information return, amended Tax Return, claim for refund or declaration of estimated tax) required to be supplied to, or filed with, a Tax Authority in connection with the determination, assessment or collection of any Tax or the
administration of any laws, regulations or administrative requirements relating to any Tax. 

“Tax” or
“Taxes” means all forms of taxation, whenever created or imposed, and whether imposed by a domestic, local, municipal, governmental, state, federation or other body, but excluding
taxes imposed by the United States, and without limiting the generality of the foregoing, shall include net income, alternative or add-on minimum, gross income, sales, use, ad valorem, gross receipts, value added, franchise, profits, license,
transfer, recording, withholding, payroll, employment, excise, severance, stamp, occupation, premium, property, windfall profit, custom duty or other tax, governmental fee or like assessment or charge of any kind whatsoever, together with any
related interest, penalties or other additions to tax, or additional amounts imposed by any such Tax Authority. 
 Any term used but not
capitalized herein that is defined in the Code or in the Treasury Regulations thereunder shall, to the extent required by the context of the provision at issue, have the meaning assigned to it in the Code or such regulation. 

  
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 ARTICLE II 
 Preparation and Filing of Tax Returns 
 2.1 Manner of
Filing 
 (a) For periods that include the Effective Date and periods after the Effective Date, Alon Energy shall have
the sole and exclusive responsibility for the preparation and filing of, and shall cause the Reporting Entity to prepare and file, all Combined Returns. Alon Energy shall be authorized to take any and all action necessary or incidental to the
preparation and filing of a Combined Return, including, without limitation, (i) making elections and adopting accounting methods, (ii) filing all extensions of time, including extensions of time for payment of tax, (iii) filing claims
for refund or credit or (iv) giving waivers or bonds. 
 (b) For periods that include the Effective Date and periods after
the Effective Date, the Partnership Group shall have the sole and exclusive responsibility for the preparation and filing of, and shall prepare and file or cause to be prepared and filed, all Tax Returns of the Partnership Group Members that are not
Combined Returns. 
 (c) Alon Energy shall have sole discretion to include, or cause to be included, in a Combined Return for
any Tax any member of the Partnership Group for which inclusion in such Combined Return is elective; provided, however, that the Partnership Group Combined Tax Liability for any period shall not exceed the aggregate of (x) each such elective
Partnership Group Member’s liability for such Tax for such period, computed as if such Partnership Group Member were not included in such Combined Return and (y) the Partnership Group Combined Tax Liability calculated for the Partnership
Group Members for which inclusion is not elective. Alon Energy shall provide pro forma Tax Returns pursuant to Section 3.5 of this Agreement to support the calculation of the amount of any decrease in the Partnership Group Combined Tax
Liability pursuant to this Section 2.1(c). 
 2.2 Franchise Tax Taxable Period. References to
“taxable period” for any franchise or other doing business Tax shall mean the taxable period during which the income, operations, assets or capital comprising the base of such Tax is measured, regardless of whether the right to do business
for another taxable period is obtained by the payment of such franchise Tax. 
 ARTICLE III 

Allocation of Taxes 
 3.1 Liability of the Partnership Group for Combined Taxes. For each Tax for each taxable period that includes or begins on or after the Effective Date and for which a Combined Return is
filed, the Partnership Group Members included in such Combined Return shall be liable to Alon Energy for an amount equal to the Partnership Group Combined Tax Liability in respect of such Tax. 

3.2 Partnership Group Combined Tax Liability. With respect to each Tax for each taxable period that includes or begins on
or after the Effective Date and for which a member of the Partnership Group is included in a Combined Return, the Partnership Group Combined Tax Liability for such Tax for such taxable period shall be the Tax for such taxable period as determined on
a Partnership Group Pro Forma Combined Return prepared: 

  
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 (a) by including only the Tax Items of the members of the Partnership Group that are
included in the Combined Return and computing the liability of the Partnership Group Members for such Tax as if such Partnership Group Members were included in a separate combined, consolidated or unitary return that includes only the Partnership
Group Members; 
 (b) except as provided in Section 3.2(e) hereof, using all elections, accounting methods and conventions
used on the Combined Return for such period; 
 (c) applying the Tax rate in effect for the Combined Return of the Combined
Group for such taxable period; 
 (d) assuming that the Partnership Group elects not to carry back any net operating losses and

 (e) assuming that the Partnership Group’s utilization of any Tax Attribute carryforward or carryback is limited to the
Tax Attributes of the Partnership Group that would be available if the Partnership Group Combined Tax Liability for each taxable period ending after the Effective Date were determined in accordance with this Section 3.2. 

3.3 Preparation and Delivery of Pro Forma Tax Returns. Not later than 90 days following the date on which a Combined Return
is filed with the appropriate Tax Authority, Alon Energy shall prepare and deliver to the Partnership the related Partnership Group Pro Forma Combined Return calculating the Partnership Group Combined Tax Liability attributable to the period covered
by such filed Combined Return. 
 3.4 Payment of Tax. Alon Energy shall timely pay (or shall cause to be timely
paid) any Tax reflected on a Combined Return and hold the Partnership harmless for all liability for such Tax. In the event Alon Energy is required to make an estimated payment or deposit of any Tax of any Combined Group which includes any member of
the Partnership Group, Alon Energy shall calculate the portion, if any, of such estimated payment or deposit attributable to the Partnership Group using a methodology similar to that described in Section 3.2 (the “Partnership Group
Deposit”) and shall present such calculation to the Partnership. Within 5 days thereafter, the Partnership shall pay the Partnership Group Deposit to Alon Energy. Within 30 days after delivery by Alon Energy of a Partnership Group Pro
Forma Combined Return to the Partnership calculating the Partnership Group Combined Tax Liability with respect to a Combined Return, the Partnership shall pay to Alon Energy such Partnership Group Combined Tax Liability less the amount of any
Partnership Group Deposit relating to the same Combined Return. 
 3.5 Subsequent Changes in Treatment of Tax
Items. With respect to any Combined Return for any taxable period beginning on or after the Effective Date, in the event of a change in the treatment of any Tax Item of any member of a Combined Group as a result of a Final Determination,
within 30 days following such Final Determination (i) Alon Energy shall calculate the change, if any, to the Partnership Group Combined Tax Liability resulting from such change, (ii) Alon Energy shall pay any decrease in the Partnership
Group Combined Tax Liability to the Partnership and (iii) the Partnership shall pay any increase in the Partnership Group Combined Tax Liability to Alon Energy. 

  
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 ARTICLE IV 
 Control of Tax Proceedings; Cooperation and Exchange of Information 
 4.1
Control of Proceedings. Except as provided in this Article IV, Alon Energy shall have full responsibility and discretion in handling, settling or contesting any Tax Controversy involving a Tax Return for which it has filing
responsibility under this Agreement as well as all Tax Returns for all taxable periods ending before the Effective Date. The Partnership shall have full responsibility and discretion in handling, settling or contesting any Tax Controversy involving
a Tax Return for which it has filing responsibility under this Agreement. Except as otherwise provided in this Article IV, any costs incurred in handling, settling or contesting any Tax Controversy shall be borne by the Party having full
responsibility and discretion thereof. 
 4.2 Cooperation and Exchange of Information. 

(a) Each Party shall cooperate fully at such time and to the extent reasonably requested by any other Party in connection with the
preparation and filing of any Tax Return or claim for refund, or the conduct of any audit, dispute, proceeding, suit or action concerning any issues or other matters considered in this Agreement. Such cooperation shall include, without limitation,
the following: (i) the retention and provision on demand of Tax Returns, books, records (including those concerning ownership and Tax basis of property which a Party may possess), documentation or other information relating to the Tax Returns,
including accompanying schedules, related workpapers and documents relating to rulings or other determinations by Taxing Authorities, until the expiration of the applicable statute of limitations (giving effect to any extension, waiver or mitigation
thereof); (ii) the provision of additional information, including an explanation of material provided under clause (i) of this Section 4.2(a), to the extent such information is necessary or reasonably helpful in connection with the
foregoing; (iii) the execution of any document that may be necessary or reasonably helpful in connection with the filing of a Tax Return by Alon Energy, the Partnership or of their respective subsidiaries, or in connection with any audit,
dispute, proceeding, suit or action and (iv) such Party’s commercially reasonable efforts to obtain any documentation from a governmental authority or a third party that may be necessary or reasonably helpful in connection with any of the
foregoing. 
 (b) Each Party shall make its employees and facilities available on a reasonable and mutually convenient basis in
connection with any of the foregoing matters. 
 (c) If any Party fails to provide any information requested pursuant to
Section 4.2 hereof within a reasonable period, as determined in good faith by the Party requesting the information, then the requesting Party shall have the right to engage a public accounting firm to gather such information, provided that 30
days’ prior written notice is given to the unresponsive Party. If the unresponsive Party fails to provide the requested information within 30 days of receipt of such notice, then such unresponsive Party shall permit the requesting Party’s
public accounting firm full access to all appropriate records or other information as reasonably necessary to comply with this Section 4.2 and shall reimburse the requesting Party or pay directly all costs connected with the requesting
Party’s engagement of the public accounting firm. 

  
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 ARTICLE V 
 Warranties and Representations; Payment Obligations 
 5.1 Warranties
and Representations Relating to Actions of Alon Energy and the Partnership. Each of Alon Energy and the Partnership warrants and represents to the other that: 
 (a) in the case of Alon Energy, it is a corporation duly organized, validly existing and in good standing under the laws of the State of Delaware and has all requisite power to carry out the transactions
contemplated by this Agreement; 
 (b) in the case of the Partnership, it is a limited partnership duly organized, validly
existing and in good standing under the laws of the State of Delaware and has all requisite power to carry out the transactions contemplated by this Agreement; 
 (c) it has duly and validly taken all action necessary to authorize the execution, delivery and performance of this Agreement and the consummation of the transactions contemplated hereby; 

(d) this Agreement has been duly executed and delivered by it and constitutes its legal, valid and binding obligation enforceable in
accordance with its terms subject, as to the enforcement of remedies, to (i) applicable bankruptcy, reorganization, insolvency, moratorium or other similar laws affecting the enforcement of creditors’ rights generally from time to time in
effect and (ii) general principles of equity, whether enforcement is sought in a proceeding at law or in equity and 
 (e)
the execution and delivery of this Agreement, the consummation of the transactions contemplated hereby or the compliance with any of the provisions of this Agreement will not (i) conflict with or result in a breach of any provision of its
certificate of incorporation, by-laws, certificate of limited partnership, limited partnership agreement or general partnership agreement, as the case may be, (ii) breach, violate or result in a default under any of the terms of any agreement
or other instrument or obligation to which it is a party or by which it or any of its properties or assets may be bound or (iii) violate any order, writ, injunction, decree, statute, rule or regulation applicable to it or affecting any of its
properties or assets. 
 5.2 Calculation of Payment Obligations. Except as otherwise provided under this
Agreement, to the extent that the payor Party has a payment obligation to the payee Party pursuant to this Agreement, the payee Party shall provide the payor Party with its calculation of the amount of such obligation. The documentation of such
calculation shall provide sufficient detail to permit the payor Party to reasonably understand the calculation. All payment obligations shall be made to the payee Party or to the appropriate Tax Authority as specified by the payee Party within 30
days after delivery by the payee Party to the payor Party of written notice of a payment obligation. Any disputes with respect to payment obligations shall be resolved in accordance with Section 6.11 below. 

5.3 Prompt Performance. All actions required to be taken by any Party under this Agreement shall be performed within the
time prescribed for performance in this Agreement or if no period is prescribed, such actions shall be performed promptly. 

  
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 5.4 Interest. Payments pursuant to this Agreement that are not made within
the period prescribed therefor in this Agreement shall bear interest (compounded daily) from and including the date immediately following the last date of such period through and including the date of payment at a rate equal to the U.S. federal
short-term rate or rates established pursuant to Section 6621 of the Code for the period during which such payment is due but unpaid. 
 5.5 Tax Records. The Parties to this Agreement hereby agree to retain and provide on proper demand by any Tax Authority (subject to any applicable privileges) the books, records,
documentation and other information relating to any Tax Return until the later of (i) the expiration of the applicable statute of limitations (giving effect to any extension, waiver or mitigation thereof), (ii) the date specified in an
applicable records retention agreement entered into with a Tax Authority, (iii) a Final Determination made with respect to such Tax Return and (iv) the final resolution of any claim made under this Agreement for which such information is
relevant. 
 5.6 Continuing Covenants. Each Party agrees (i) not to take any action reasonably expected to
result in a new or changed Tax Item that is detrimental to any other Party and (ii) to take any action reasonably requested by any other Party that would reasonably be expected to result in a new or changed Tax Item that produces a benefit or
avoids a detriment to such other Party; provided that such action does not result in any additional cost not fully compensated for by the requesting Party. The Parties hereby acknowledge that the preceding sentence is not intended to limit, and
therefore shall not apply to, the rights of the Parties with respect to matters otherwise covered by this Agreement. 

ARTICLE VI 

Miscellaneous Provisions 
 6.1 Notice. Any notice, demand, claim or other communication required or permitted to be given under this Agreement (a “Notice”) shall be in writing and may be
personally served provided a receipt is obtained therefor, or may be sent by certified mail return receipt requested postage prepaid, to the Parties at the following addresses (or at such other address as one Party may specify by notice to any other
Party): 
  

			
	Alon Energy at:	  	 Alon USA Energy, Inc.
 12700
Park Central Dr., Suite 1600
 Dallas, Texas 75251
 Attention: Office of the Chief Legal Counsel

		
	The Partnership at:	  	Alon USA Partners, LP
		  	12700 Park Central Dr., Suite 1600
		  	Dallas, Texas 75251
		  	Attention: Office of the Chief Legal Counsel

 A Notice which is delivered personally shall be deemed given as of the date specified on the written
receipt therefor. A Notice mailed as provided herein shall be deemed given on the third business day following the date so mailed. Notification of a change of address may be given by any Party to another in the manner provided in this
Section 6.1 for providing a Notice. 

  
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 6.2 Required Payments. Unless otherwise provided in this Agreement, any
payment of Tax required shall be due within 30 days of a Final Determination of the amount of such Tax. 
 6.3
Injunctions. The Parties acknowledge that irreparable damage would occur in the event that any of the provisions of this Agreement were not performed in accordance with its specific terms or were otherwise breached. The Parties hereto
shall be entitled to an injunction or injunctions to prevent breaches of the provisions of this Agreement and to enforce specifically the terms and provisions of this Agreement in any court having jurisdiction, such remedy being in addition to any
other remedy to which they may be entitled at law or in equity. 
 6.4 Further Assurances. Subject to the
provisions hereof, the Parties hereto shall make, execute, acknowledge and deliver such other instruments and documents, and take all such other actions, as may be reasonably required in order to effectuate the purposes of this Agreement and to
consummate the transactions contemplated hereby. Subject to the provisions hereof, each of the Parties shall, in connection with entering into this Agreement, perform its obligations hereunder and take any and all actions relating hereto, comply
with all applicable laws, regulations, orders and decrees, obtain all required consents and approvals and make all required filings with any governmental agency, other regulatory or administrative agency, commission or similar authority and promptly
provide the other Parties with all such information as such Parties may reasonably request in order to be able to comply with the provisions of this sentence. 
 6.5 Parties in Interest. Except as herein otherwise specifically provided, nothing in this Agreement expressed or implied is intended to confer any right or benefit upon any person, firm or
corporation other than the Parties and their respective successors and permitted assigns. 
 6.6 Setoff. Except as
provided by Section 2.1(c) of this Agreement, all payments to be made under this Agreement shall be made without setoff, counterclaim or withholding, all of which are expressly waived. 

6.7 Change of Law. If, due to any change in applicable law or regulations or the interpretation thereof by any court of law
or other governing body having jurisdiction subsequent to the date of this Agreement, performance of any provision of this Agreement or any transaction contemplated hereby shall become impracticable or impossible, the Parties hereto shall use their
best efforts to find and employ an alternative means to achieve the same or substantially the same result as that contemplated by such provision. 
 6.8 Termination and Survival. Notwithstanding anything in this Agreement to the contrary, this Agreement shall remain in effect and its provisions shall survive for the full period of all
applicable statutes of limitation (giving effect to any extension, waiver or mitigation thereof) or until otherwise agreed to in writing by Alon Energy and the Partnership, or their successors. 

6.9 Amendments; No Waivers. 
 (a) Any provision of this Agreement may be amended or waived if, and only if, such amendment or waiver is in writing and signed, in the case of an amendment, by Alon Energy and the Partnership, or in the
case of a waiver, by the Party against whom the waiver is to be effective. 

  
 10 

 (b) No failure or delay by any Party in exercising any right, power or privilege hereunder
shall operate as a waiver thereof nor shall any single or partial exercise thereof preclude any other or further exercise thereof or the exercise of any other right, power or privilege. 

6.10 Governing Law and Interpretation. This Agreement shall be governed by and construed in accordance with the laws of the
State of Delaware applicable to agreements made and to be performed in the State of Delaware. 
 6.11 Resolution of
Certain Disputes. Any disagreement between the Parties with respect to any matter that is the subject of this Agreement, including, without limitation, any disagreement with respect to any calculation or other determinations by Alon Energy
hereunder, which is not resolved by mutual agreement of the Parties, shall be resolved by a nationally recognized independent accounting firm chosen by and mutually acceptable to the Parties hereto (an “Accounting Referee”).
Such Accounting Referee shall be chosen by the Parties within fifteen (15) business days from the date on which one Party serves written notice on another Party requesting the appointment of an Accounting Referee, provided that such notice
specifically describes the calculations to be considered and resolved by the Accounting Referee. In the event the Parties cannot agree on the selection of an Accounting Referee, then the Accounting Referee shall be any office or branch of the public
accounting firm of KPMG LLP. The Accounting Referee shall resolve any such disagreements as specified in the notice within 30 days of appointment; provided, however, that no Party shall be required to deliver any document or take any other action
pursuant to this Section 6.11 if it determines that such action would result in the waiver of any legal privilege or any detriment to its business. Any resolution of an issue submitted to the Accounting Referee shall be final and binding on the
Parties hereto without further recourse. The Parties shall share the costs and fees of the Accounting Referee equally. 
 6.12
Confidentiality. Except to the extent required to protect a Party’s interests in a Tax Controversy, each Party shall hold and shall cause its consultants and advisors to hold in strict confidence, unless compelled to disclose by
judicial or administrative process or, in the opinion of its counsel, by other requirements of law, all information (other than any such information relating solely to the business or affairs of such Party) concerning another Party or its
representatives pursuant to this Agreement (except to the extent that such information can be shown to have been (i) previously known by the Party to which it was furnished, (ii) in the public domain through no fault of such Party or
(iii) later lawfully acquired from other sources by the Party to which it was furnished), and each Party shall not release or disclose such information to any other person, except its auditors, attorneys, financial advisors, bankers and other
consultants and advisors who shall be advised of the provisions of this Agreement. Each Party shall be deemed to have satisfied its obligation to hold confidential information concerning or supplied by another Party if it exercises the same care as
it takes to preserve confidentiality for its own similar information. 

  
 11 

 6.13 Costs, Expenses and Attorneys’ Fees. Except as expressly set forth
in this Agreement, each Party shall bear its own costs and expenses incurred pursuant to this Agreement. In the event a Party to this Agreement brings an action or proceeding for the breach or enforcement of this Agreement, the prevailing party in
such action, proceeding or appeal, whether or not such action, proceeding or appeal proceeds to final judgment, shall be entitled to recover as an element of its costs, and not as damages, such reasonable attorneys’ fees as may be awarded in
the action, proceeding or appeal in addition to whatever other relief the prevailing party may be entitled. For purposes of this Section 6.13, the “prevailing party” shall be the Party who is entitled to recover its costs; a Party not
entitled to recover its costs shall not recover attorneys’ fees. No sum for attorneys’ fees shall be counted in calculating the amount of the judgment for purposes of determining whether a Party is entitled to recover its costs or
attorneys’ fees. 
 6.14 Counterparts. This Agreement may be executed in one or more counterparts, each of
which shall be deemed to be an original, but all of which together shall constitute one and the same instrument. 
 6.15
Severability. The Parties hereby agree that, if any provision of this Agreement should be adjudicated to be invalid or unenforceable, such provision shall be deemed deleted herefrom with respect, and only with respect, to the operation
of such provision in the particular jurisdiction in which such adjudication was made, and only to the extent of the invalidity, and any such invalidity or unenforceability in a particular jurisdiction shall not invalidate or render unenforceable
such provision in any other jurisdiction. All other remaining provisions of this Agreement shall remain in full force and effect for the particular jurisdiction and all other jurisdictions. 

6.16 Entire Agreement. 
 (a) This Agreement contains the entire agreement between the Parties with respect to the subject matter hereof and supersedes all other agreements, whether or not written, in respect of any Tax between
the Alon Group and the Partnership Group. 
 (b) In the event of any conflict or inconsistency between the provisions of this
Agreement and the provisions of any other agreement between the Alon Group and the Partnership Group, the provisions of this Agreement shall take precedence and to such extent shall be deemed to supersede such conflicting provisions under the other
agreement. 
 6.17 Assignment. This Agreement is being entered into by Alon Energy and the Partnership on behalf
of themselves and each member of the Alon Group and the Partnership Group. This Agreement shall constitute a direct obligation of each such member and shall be deemed to have been readopted and affirmed on behalf of any entity that becomes a member
of the Alon Group or the Partnership Group in the future. Each of Alon Energy and the Partnership hereby guarantee the performance of all actions, agreements and obligations provided for under this Agreement of each member of the Alon Group and the
Partnership Group, respectively. Each of Alon Energy and the Partnership shall, upon the written request of the other, cause any of their respective group members to formally execute this Agreement. This Agreement shall be binding upon, and shall
inure to the benefit of, the successors, assigns and persons controlling any of the entities bound hereby for so long as such successors, assigns or controlling persons are members of the Alon Group or the Partnership Group or their successors and
assigns. 

  
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 6.18 Fair Meaning. This Agreement shall be construed in accordance with its
fair meaning and shall not be construed strictly against the drafter. 
 6.19 Titles and Headings. Titles and
headings to sections herein are inserted for the convenience of reference only and are not intended to be a part of or to affect the meaning or interpretation of this Agreement. 

6.20 Construction. In this Agreement, unless the context otherwise requires, the terms “herein,”
“hereof” and “hereunder” refer to this Agreement. 
 [Signature Page Follows] 

  
 13 

 IN WITNESS WHEREOF, the Parties hereto have executed and delivered this Agreement as of the
day and year first above written. 
  

			
	ALON USA ENERGY, INC.
		
	By:	 	 /s/ Michael Oster

	Name:	 	Michael Oster
	Title:	 	Senior Vice President
	
	ALON USA PARTNERS, LP
		
	By:	 	 ALON USA PARTNER GP, LLC,

its general partner

		
	By:	 	 /s/ Michael Oster

	Name:	 	Michael Oster
	Title:	 	Vice President

 Signature Page to Tax Sharing Agreement

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