Document:

Form of Catalytic Cracking and Alkylation Refining Agreement

 Exhibit 10.5 
 CATALYTIC CRACKING AND 
 ALKYLATION REFINING AGREEMENT 
 between 
 BIG WEST OIL OPERATING,
LP, 
 a Delaware limited partnership, 
 and 
 Big West Oil, LLC, 
 a Utah limited liability company, 
 dated
                    , 2008 

 TABLE OF CONTENTS 
  

							
	1.	  	DEFINITIONS	  	1
	2.	  	CONSTRUCTION	  	7
	3.	  	TERM	  	7
	4.	  	GAS OIL REFINING	  	7
		  	4.1.	  	Throughput Commitment	  	7
		  	4.2.	  	Delivery of Gas Oil	  	8
		  	4.3.	  	CC Refining Fee	  	8
		  	4.4.	  	Refining of Gas Oil	  	9
		  	4.5.	  	Redelivery of CC Product	  	9
	5.	  	ALKYLATION REFINING	  	9
		  	5.1.	  	Offtake Commitment	  	9
		  	5.2.	  	Delivery of the Alkylation Feedstock	  	10
		  	5.3.	  	Alkylation Refining Fee	  	10
		  	5.4.	  	Refining of Alkylation Feedstock	  	11
		  	5.5.	  	Redelivery of Alkylation Products and Reports	  	11
	6.	  	GAS OIL AND ALKYLATION FEEDSTOCK ESTIMATES	  	11
		  	6.1.	  	Monthly Plan	  	11
		  	6.2.	  	Modifications of Monthly Plan	  	12
		  	6.3.	  	Unexpected Delivery Changes	  	12
		  	6.4.	  	Delivery Schedule for Feedstock	  	12
		  	6.5.	  	Delivery Schedule for Products	  	12
	7.	  	MEASUREMENT, INSPECTION AND TESTING	  	12
		  	7.1.	  	Determination of Quantities	  	12
		  	7.2.	  	Quality and Testing	  	13
	8.	  	REFINER’S COMPENSATION	  	13
		  	8.1.	  	Estimated Refining Fees	  	13
		  	8.2.	  	Payment of Preliminary Monthly Estimate	  	14
		  	8.3.	  	True-up of Monthly Estimate	  	14
		  	8.4.	  	Semi-Annual True-Up	  	14
		  	8.5.	  	Semi-Annual Payment	  	14
		  	8.6.	  	Deficiencies	  	14
		  	8.7.	  	Accounts; Disputes	  	15
		  	8.8.	  	Adjustable Fee	  	15
	9.	  	TAXES	  	16
		  	9.1.	  	Customer’s Responsibility	  	16
		  	9.2.	  	Exemption	  	16
	10.	  	[Reserved]	  	16
	11.	  	SCHEDULED MAINTENANCE	  	16
	12.	  	PRODUCT CLAIMS AND USE OF PRODUCT	  	17
		  	12.1.	  	Presentment of Claims	  	17
		  	12.2.	  	Risks	  	17
		  	12.3.	  	Title	  	17
		  	12.4.	  	Further Assurances	  	17
	13.	  	Indemnification	  	18
		  	13.1.	  	Employee Claims	  	18

  

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		  	13.2.	  	Property Damage	  	18
	14.	  	PRODUCT HAZARDS	  	18
	15.	  	WARRANTIES	  	18
		  	15.1.	  	Feedstock and Product Quality	  	18
		  	15.2.	  	Customer Warranties	  	18
		  	15.3.	  	Refiner Warranties	  	18
		  	15.4.	  	DISCLAIMERS	  	19
	16.	  	EVENTS OF DEFAULT; LIMITATION OF DAMAGES	  	19
		  	16.1.	  	Events of Default	  	19
		  	16.2.	  	Remedies	  	19
		  	16.3.	  	WAIVER OF CONSEQUENTIAL DAMAGES	  	20
		  	16.4.	  	Failures by the Other Party	  	21
		  	16.5.	  	Effect of Termination	  	21
	17.	  	FORCE MAJEURE	  	21
		  	17.1.	  	Non-Performance	  	21
		  	17.2.	  	Force Majeure Notice	  	21
		  	17.3.	  	Effect of Force Majeure	  	22
	18.	  	OTHER PROVISIONS	  	22
		  	18.1.	  	Assignment	  	22
		  	18.2.	  	Notices	  	22
		  	18.3.	  	Severability	  	23
		  	18.4.	  	Entire Agreement	  	23
		  	18.5.	  	No Modification	  	24
		  	18.6.	  	No Waiver	  	24
		  	18.7.	  	Employee Regulations	  	24
		  	18.8.	  	Relationship of Parties	  	24
		  	18.9.	  	Audits	  	24
		  	18.10.	  	Governing Law	  	24
		  	18.11.	  	Dispute Resolution	  	25
		  	18.12.	  	Set Off	  	26

  

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 SCHEDULES 
 Schedule A 
 Schedule A-1 – CC Unit 
 Schedule A-2 – Alkylation Unit 
 Schedule B –
Alkylation Feedstock Specifications 
 Schedule C – Alkylation Product Specifications 
 Schedule D – CC Product Specifications 
 Schedule E – Gas Oil Specifications 
 Schedule F – Delivery Points and Meters 
 Schedule G – Test
Procedures 
 Schedule H – Scheduled Maintenance 
 EXHIBITS 
 Exhibit A – Form of Monthly Production Report 
 Exhibit B – Form of Monthly Plan 
 Exhibit C - Form of Assignment 
  

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 CATALYTIC CRACKING AND ALKYLATION REFINING AGREEMENT 
 This Catalytic Cracking and Alkylation Refining Agreement (this “Agreement”) is entered into by and between Big West Oil
Operating, LP, a Delaware limited partnership (“Refiner”), and Big West Oil, LLC, a Utah limited liability company (“Customer”), as of
                    , 2008 (the “Effective Date”). 
 RECITALS 
 Refiner is the owner and operator of that certain milli-second
catalytic cracking unit (the “CC Unit”) and alkylation unit (the “Alkylation Unit” and together with the CC Unit, the “Refinery”) more particularly described on
Schedule A attached hereto that are located adjacent to Customer’s oil refinery at 333 West Center Street in North Salt Lake, Utah (“Customer’s Facility”). 
 Concurrent with the execution of this Agreement, Refiner and Customer will enter into, among other agreements, a Master Services Agreement (the
“Master Services Agreement”) and a Shared Services Agreement (the “Shared Services Agreement”) with respect to the operation and maintenance of the Refinery, a Site Lease Agreement (the
“Site Lease Agreement”) with respect to the real property underlying the Refinery (collectively, the “Related Agreements”) and an Omnibus Agreement (the “Omnibus Agreement”).

 Subject to the terms and conditions of this Agreement, Refiner shall refine Customer’s gas oil at the CC Unit and Customer’s
hydrocarbon stream at the Alkylation Unit, for the Refining Fees (defined below). 
  

	1.	DEFINITIONS. Capitalized terms used but not otherwise defined herein shall have the meanings set forth below. 

 “Affiliates” – (i) with respect to Customer, any other Person that directly or indirectly through one or more intermediaries
controls, is controlled by or is under common control with, Customer, excluding GP and any other Person that directly or indirectly through one or more intermediaries is controlled by GP; and (ii) with respect to Refiner, GP and any other
Person that directly or indirectly through one or more intermediaries is controlled by GP. As used herein, the term “control” means the possession, direct or indirect, of the power to direct or cause the direction of the management and
policies of a Person, whether through ownership of voting securities, by contract or otherwise. 
 “Agreement” – first
paragraph. 
 “Alkylation Delivery Point” – the delivery points identified on Schedule F as the Alkylation
Delivery Points. 
 “Alkylation Feedstock” – any hydrocarbon stream meeting the applicable specifications set forth in
Schedule B delivered by Customer to the Alkylation Delivery Point. 
 “Alkylation Product” – alkylate, n-butane
and propane meeting the specifications set forth in Schedule C. 
  

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 “Alkylation Redelivery Point” – the delivery points identified on Schedule F
as the Alkylation Redelivery Points. 
 “Alkylation Refining Fee” – Section 5.3. 
 “Alkylation Unit” – Recitals. 
 “Applicable Laws” – means all applicable statutes, regulations, rules, ordinances, codes, licenses, permits, orders and approvals of each Governmental Authority having jurisdiction over the Parties, or the ownership or
operation of the Refinery and/or Customer’s Facility, as the context may require, including Environmental Laws, all health, building, fire, safety and other codes, ordinances and requirements and all applicable standards of the National Board
of Fire Underwriters, in each case, as amended, and any judicial or administrative interpretation thereof, including any judicial order, consent, decree or judgment applicable to Customer or Refiner. 
 “ASTM” – Section 7.1. 
 “Bankruptcy Default” – Section 16.1. 
 “Bankruptcy Proceeding” – with respect to a
Party or entity, such Party or entity (i) is dissolved, liquidated or terminated (other than pursuant to a consolidation, amalgamation or merger); (ii) becomes insolvent or is unable to pay its debts or fails or admits in writing its
inability generally to pay its debts as they become due; (iii) makes a general assignment, arrangement or composition with or for the benefit of its creditors; (iv) institutes a proceeding seeking a judgment of insolvency or bankruptcy or
any other relief under any bankruptcy or insolvency law or other similar law affecting creditors’ rights; (v) has instituted against it a proceeding seeking a judgment of insolvency or bankruptcy or any other relief under any bankruptcy or
insolvency law or other similar law affecting creditors’ rights, or a petition is presented for its winding up or liquidation, and any such proceeding or petition is not dismissed, discharged, stayed or restrained, in each case within 30 days
thereafter; (vi) has a resolution passed for its winding-up, official management or liquidation (other than pursuant to a consolidation, amalgamation or merger); (vii) seeks or becomes subject to the appointment of an administrator,
provisional liquidator, conservator, receiver, trustee, custodian or other similar official for it or for all or substantially all its assets; (viii) has a secured party take possession of all or substantially all its assets or has a distress,
execution, attachment, sequestration or other legal process levied, enforced, or sued on or against all or substantially all its assets and such secured party maintains possession, or any such process is not dismissed, discharged, stayed or
restrained, in each case within 30 days thereafter; (ix) causes or is subject to any event with respect to it which, under the applicable laws of any jurisdiction, has an analogous effect to any of the events specified in clauses (i) to
(viii) (inclusive); or (x) takes any action in furtherance of, or indicating its consent to, approval of, or acquiescence in, any of the foregoing acts. 
 “Barrel” – 42 U.S. standard gallons measured at 60 degrees Fahrenheit. 
 “B/CD
(Calendar Day)” – a unit of rate equivalent to one Barrel per calendar day (based on a 365 day year). 
  

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 “Business Day” – any day other than a Saturday, a Sunday or a holiday on which
banking institutions in the State of Utah are closed. 
 “Capacity” – means the capability measured in B/CD to deliver
Gas Oil or Alkylation Feedstock or to refine same into Products. 
 “CC Commitment” – Section 4.1. 
 “CC Delivery Point” – the delivery points identified as CC Delivery Points on Schedule F. 
 “CC Product” – a hydrocarbon output stream meeting the specifications set forth in Schedule D. 
 “CC Redelivery Point” – the delivery points identified on Schedule F as CC Redelivery Points. 
 “CC Refining Fee” – Section 4.3. 
 “CC Unit” – Recitals. 
 “Conflicts Committee” – means the
Conflicts Committee of the Board of Directors of the GP. 
 “Cure Period” – Section 18.11(a)(i). 
 “Customer” – first paragraph. 
 “Customer’s Account” – Customer’s bank account __________ at _______________ or such other account designated by Customer from time to time by notice to Refiner. 
 “Customer’s Facility” – Recitals. 
 “day” – calendar day. 
 “Defaulting Party” – Section 16.1.

 “Delivery Points” – the CC Delivery Point and the Alkylation Delivery Point. 
 “dispute” – Section 18.11. 
 “Early Termination Date” – Section 16.2. 
 “Effective Date”
– first paragraph. 
 “Environmental Claim” – any claim, loss, cost, expense, liability, penalty or damage
arising, incurred or otherwise asserted pursuant to any Environmental Law. 
  

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 “Environmental Law” – means any and all Applicable Laws pertaining to pollution,
protection of human health or the environment, or workplace health and safety, including the Comprehensive Environmental Response, Compensation and Liability Act, 42 U.S.C. § 9601 et seq.; the Resource Conservation and Recovery Act, 42 U.S.C.
§ 6901 et seq.; the Federal Water Pollution Control Act, 33 U.S.C. § 1251 et seq.; the Clean Air Act, 42 U.S.C. § 7401 et seq.; the Hazardous Materials Transportation Act, 49 U.S.C. § 1471 et seq.; the Toxic Substances Control
Act, 15 U.S.C. §§ 2601 through 2629; the Oil Pollution Act, 33 U.S.C. § 2701 et seq.; the Emergency Planning and Community Right-to-Know Act, 42 U.S.C. § 11001 et seq.; the Safe Drinking Water Act, 42 U.S.C. §§ 300f
through 300j; the Occupational Safety and Health Act, 29 U.S.C. § 651 et seq.; and all similar Applicable Laws of any Governmental Authority having jurisdiction over the Refinery or Customer’s Facility or their respective operations, and
all amendments to such Applicable Laws and all regulations implementing any of the foregoing. 
 “Estimated Alkylation Refining
Fee” – Section 8.1. 
 “Estimated CC Refining Fee” – Section 8.1. 
 “Estimated Excess Alkylation Barrels Refining Fee” – Section 8.1. 
 “Estimated Excess CC Barrels Refining Fee” – Section 8.1. 
 “Estimated Refining Fees” – the Estimated Alkylation Refining Fee, the Estimated CC Refining Fee, the Estimated Excess Alkylation
Barrels Refining Fee and the Estimated Excess CC Barrels Refining Fee. 
 “Event of Default” – Section 16.1.

 “Excess Alkylation Barrels Refining Fee” – Section 5.3. 
 “Excess Capacity” means, with respect to the CC Unit, Capacity for delivered Gas Oil in excess of 10,000 B/CD, excluding days in which
Scheduled Maintenance is to occur pursuant to this Agreement, and with respect to the Alkylation Unit, Capacity for Alkylation Products in excess of 2,000 B/CD, excluding days in which Scheduled Maintenance is to occur pursuant to this Agreement.

 “Excess CC Barrels Refining Fee” – Section 4.3. 
 “Feedstock” – Gas Oil and Alkylation Feedstock. 
 “Feedstock Delivery Point” – the CC Delivery Point or Alkylation Delivery Point. 
 “Force Majeure Event” – means the following events, conditions and circumstances, and all similar events, conditions and circumstances of the kind enumerated herein, for which a Party is rendered, wholly or
substantially, unable to perform its obligations hereunder, except in each case (i) to the extent any of the following is within the reasonable control of, could be sufficiently alleviated by the reasonable efforts of, or is caused by the gross
negligence, breach or default of, the Party claiming the Force Majeure, and provided that, the Party claiming the Force Majeure takes all reasonable efforts to mitigate the effects of the Force Majeure and 

  

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(ii) that changes in costs of goods and services (including the Refining Fees and/or fees payable under the Related Agreements), changes in costs of
regulatory or other compliance with Applicable Law, and the lack of finances do not constitute Force Majeure: 
 (a) any act of God or the
public enemy, fire, explosion, perils of the sea, flood, unusually bad weather, drought, war, terrorism, national emergency, riot, sabotage or embargo, and any interruption of or delay in transportation, electrical or other utility shortage or
blackout, or any inadequacy or shortage or failure or breakdown of supply of raw materials or equipment or mechanical breakdown or other production shutdown; 
 (b) any Labor Difficulties from whatever cause arising and whether or not the demands of the employees involved are within the power of the claiming Party to concede, including Labor Difficulties affecting
transportation facilities with respect to both the delivery and supply of Gas Oil or Alkylation Feedstock, raw material supplies for use in the refining of Gas Oil or Alkylation Feedstock to Products, or services to the Customer’s Facility or
Refinery, which shall constitute events of Force Majeure to the extent that such Labor Difficulties affect a Party’s ability to perform its obligations hereunder; or 
 (c) compliance with any order, action, direction or request of any Governmental Authority or with any Applicable Law not brought about by any action or omission on the part of the Party claiming the Force Majeure.

 “Gas Oil” – gas oil meeting the specifications set forth in Schedule E delivered by Customer to the CC
Delivery Point. 
 “Governmental Authority” – any governmental authority, agency, department, commission, bureau,
board, instrumentality, court or quasi-governmental authority of any foreign nation, the United States, or any other state that has or obtains jurisdiction over the matter in question, or any political subdivision thereof. 
 “GP” – Big West GP, LLC, a Delaware limited liability company. 
 “Indemnified Party” – Section 13.1. 
 “Indemnifying Parties” – Section 13.1. 
 “Initial Term” –
Article 3. 
 “Labor Difficulties” – strikes and lockouts, both legal and illegal, and other forms of organized
actions, howsoever called, by labor or other personnel to stop or significantly reduce or slow down work or production or to withdraw or withhold labor or services. 
 “Make-up Amount” – Section 8.4. 
 “Master Services Agreement”
– Recitals. 
  

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 “MLP” – Big West Oil Partners, LP, a Delaware limited partnership. 
 “Month” – calendar month. 
 “Monthly Plan” – Section 6.1. 
 “MSDS” – Article 14. 
 “Non-Defaulting Party” – Section 16.2. 
 “Omnibus Agreement” – Recitals. 
 “Overpayment Amount” –
Section 8.4. 
 “Party” – Customer or Refiner, as applicable, and “Parties” shall mean Customer
and Refiner. 
 “Person” – any natural person, corporation, limited liability company, partnership, joint venture,
trust, unincorporated organization, association, joint stock company, government or any agency or political subdivision thereof or any other entity. 
 “Product” – CC Product and Alkylation Product. 
 “Redelivery Point”
– the CC Redelivery Point and the Alkylation Redelivery Point. 
 “Refining Fees” – the CC Refining Fee, the
Excess CC Barrels Refining Fee, the Alkylation Refining Fee, and the Excess Alkylation Barrels Refining Fee, calculated in accordance with Sections 4.3 and 5.3, as applicable. 
 “Refiner” – first paragraph. 
 “Refiner’s Account” – Refiner’s bank account __________ at _______________ or such other account designated by Refiner from time to time by notice to Customer. 
 “Refinery” – Recitals. 
 “Related Agreements” – Recitals. 
 “Released Parties” – Section 13.2. 

“Releasing Party” – Section 13.2. 
 “Renewal Term” – Article 3. 
 “Required Offtake Commitment” –
Section 5.1. 
 “Scheduled Maintenance” – the time period during which all or a portion of Customer’s
Facility or the Refinery, as applicable, is removed from service to perform scheduled work for periodic maintenance on specific components in accordance with Article 11. 
  

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 “Semi-Annual Period” – subject to Sections 4.3 and 5.3, each six-Month period
during the Term, with the first six-Month period commencing on _____________, and the last Semi-Annual Period (or portion thereof) ending on the last calendar day in the Term. 
 “Shared Services Agreement” – Recitals. 
 “Site Lease Agreement” – Recitals. 
 “Specified Rate” – with
respect to any period for which interest is to be calculated under this Agreement, the rate of interest publicly announced from time to time by _______________, as its base rate, with each change in this rate resulting from a change in the base rate
to take effect on the day on which the announced rate changes. 
 “Tax” – Section 9.1. 
 “Term” – Article 3. 
 “Third Party Agreements” – Section 4.1. 
  

	2.	CONSTRUCTION. In construing this Agreement, the following principles shall be followed: (i) no consideration shall be given to the captions of articles, sections or
subsections; (ii) no consideration shall be given to the fact or presumption that one Party had a greater or lesser hand in drafting this Agreement; (iii) the word “includes” and its syntactic variants mean “includes, but is
not limited to” and corresponding syntactic variant expressions; and (iv) the plural shall be deemed to include the singular, and vice versa. 

  

	3.	TERM. This Agreement shall commence on the Effective Date and, unless terminated sooner pursuant to the other provisions of this Agreement, shall continue for an initial term
of 25 years (“Initial Term”), and may be renewed thereafter (“Renewal Term”), if agreed by both Parties (the Initial Term together with any Renewal Term is the “Term” of this
Agreement); provided that this Agreement shall automatically terminate if the Site Lease Agreement is terminated pursuant to Section 7.4 thereof. Either Party desiring to renew this Agreement shall give written notice thereof to the other Party
not less than one year prior to the expiration of the Initial Term or any Renewal Term. Beginning at least one year prior to the expiration of the Term, the Parties will negotiate in good faith using commercially reasonable efforts to reach
agreement upon terms for the renewal of this Agreement. If the Parties have not reached agreement upon terms for the renewal of this Agreement by the date that is six months prior to the expiration of the Term, then senior management representatives
of the Parties (including at least one representative from each Party who has not previously been directly engaged in the prior renewal negotiations) shall engage in discussions regarding such renewal; provided, however, that neither Party shall be
obligated to renew this Agreement. 

  

	4.	GAS OIL REFINING. 

  

	 	4.1. 	 Throughput Commitment. Subject to Section 4.2, during the Term, Customer shall deliver to Refiner for refining in the CC Unit an average over each Semi-

  

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Annual Period of at least 10,000 B/CD of Gas Oil (the “CC Commitment”). If Customer is not then in default under this Agreement,
Customer shall have the first right to use any Excess Capacity in the CC Unit, and may exercise this right by indicating in its Monthly Plan which is provided to Refiner under Section 6.1 the amount of Excess Capacity in the CC Unit that it
elects to use in the following Month. The maximum Capacity of the CC Unit for delivered Gas Oil is currently 11,500 B/CD. To the extent Customer does not elect to use Excess Capacity in the CC Unit pursuant to this Agreement, Refiner shall have the
right to use such Excess Capacity to refine for itself or third parties. In addition, Refiner shall have the right to enter into contractual commitments of a duration of not more than six months with any third party with respect to Excess Capacity
(a “Third Party Agreement”) in the CC Unit (i) with Customer’s consent or (ii) if Customer has failed to pay for the CC Commitment for the previous six consecutive months (excluding failures due to a Force
Majeure at the Refinery). To the extent Customer has elected to use some but not all of the Excess Capacity in the CC Unit, and there is insufficient Excess Capacity to satisfy all of Refinery’s commitments therefor, Customer and parties under
a Third Party Agreement will receive Excess Capacity on a pro rata basis in proportion to the respective amounts of Excess Capacity to which they are entitled. Any use of Capacity in the CC Unit for Refiner’s own account or for third parties
shall be coordinated with Customer so as not to materially interfere with Customer’s right to use Capacity in the CC Unit. 

  

	 	4.2. 	Delivery of Gas Oil. Customer shall deliver Gas Oil to Refiner at the CC Delivery Point in accordance with Article 6. Refiner shall not be required to receive any volumes of
Gas Oil during the times when the CC Unit is not in operation due to Scheduled Maintenance, unscheduled maintenance or Force Majeure. 

  

	 	4.3. 	CC Refining Fee. Subject to adjustment pursuant to Section 8.8, for each Semi-Annual Period, the fee for refining Barrels of Gas Oil delivered by Customer to Refiner
hereunder up to the CC Commitment, or with respect to which there is a CC Commitment, shall be (i) $29.00 multiplied by (ii) 10,000 multiplied by (iii) the number of days in such Semi-Annual Period (such fee, the “CC
Refining Fee”). In addition, for Barrels of Gas Oil delivered by Customer to Refiner during any Semi-Annual Period in excess of the CC Commitment, or with respect to which Customer indicated it would take in excess of the CC Commitment
in the Monthly Plan for such period (to the extent such excess was available), the refining fee shall be $5.00 per barrel (the “Excess CC Barrels Refining Fee”). Customer shall pay the CC Refining Fee and the Excess CC
Barrels Refining Fee on an estimated monthly basis, adjusted at the end of each Semi-Annual Period, in accordance with Article 8. Notwithstanding any provision of this Agreement, with respect to any days in which the CC Unit is not in operation due
to Scheduled Maintenance, unscheduled maintenance or Force Majeure (other than as a result of a Force Majeure Event solely at Customer’s Facilities) or otherwise (other than as a result of Customer’s acts or omissions in breach of this
Agreement or the Related Agreements), such number of days shall be excluded from the calculation of the CC Refining Fee and the Excess CC Barrels Refining Fee. 

  

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	 	4.4. 	Refining of Gas Oil. Refiner shall refine Gas Oil in the CC Unit for the production of CC Product. The methods and procedures employed by Refiner in the production of CC
Product shall be selected by Refiner; provided, that Refiner shall provide Customer reasonable advance notice of any material changes to such methods and procedures. Refiner shall maintain and operate the CC Unit in accordance with Applicable
Law and standard industry practices. If Customer delivers Gas Oil that is not within the specification tolerances set forth in Schedule E, Refiner may, at its option, (i) refuse to accept and refine such out-of-specification volumes (and
such volumes shall not count toward satisfying the CC Commitment), or (ii) attempt to refine such out-of-specification volumes and charge Customer for all additional out-of-pocket costs incurred by Refiner as a consequence of such Gas Oil not
meeting such specifications. 

  

	 	4.5. 	Redelivery of CC Product. Refiner shall deliver to Customer during each Month such volumes of CC Product as correspond to the volume and composition of Gas Oil delivered by
Customer in such Month, and if the Gas Oil meets the specifications listed on Schedule E, the CC Product shall meet the specifications listed on Schedule D. Refiner shall deliver to Customer a monthly report containing the calculations
for Gas Oil and CC Product with regard to the operation of the CC Unit, to reconcile Gas Oil refining, CC Product production and associated yields at the CC Unit substantially in the form of Exhibit A. The Parties shall hold periodic
discussions about improving efficiencies and related matters about refining Gas Oil and CC Product production. Refiner shall redeliver the volumes of CC Product to Customer at the applicable CC Redelivery Point. 

  

	5.	ALKYLATION REFINING. 

  

	 	5.1. 	 Offtake Commitment. Subject to Section 5.2, during the Term, Customer shall be obligated to take delivery of an average over each Semi-Annual Period of
at least 2,000 B/CD of Alkylation Product (the “Required Offtake Commitment”). If Customer is not then in default under this Agreement, Customer shall have the first right to receive any Excess Capacity for output from the
Alkylation Unit, and may exercise this right by indicating in its Monthly Plan which is provided to Refiner under Section 6.1 the amount of Excess Capacity for output from the Alkylation Unit that it elects to receive in the following Month.
The maximum Capacity of the Alkylation Unit for delivered Alkylation Product is currently 2,700 B/CD. To the extent Customer does not elect to receive Excess Capacity for output from the Alkylation Unit, Refiner shall have the right to use such
Excess Capacity to refine for itself or third parties. In addition, Refiner shall have the right to enter into Third Party Agreements with respect to Excess Capacity for output from the Alkylation Unit (i) with Customer’s consent or
(ii) if Customer has failed to pay for its Required Offtake Commitment for the previous six consecutive months (excluding failures due to Force Majeure at the Refinery). To 

  

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the extent Customer has elected to use some but not all of the Excess Capacity in the Alkylation Unit, and there is insufficient Excess Capacity to satisfy
all of Refiner’s commitments therefor, Customer and parties under a Third Party Agreement will have the right to receive Excess Capacity on a pro rata basis in proportion to the respective amounts of Excess Capacity to which they are entitled.
Any use of Capacity in the Alkylation Unit for Refiner’s own account or for third parties shall be coordinated with Customer so as not to materially interfere with Customer’s right to receive any Capacity for output from the Alkylation
Unit pursuant to this Agreement. 

  

	 	5.2.	Delivery of the Alkylation Feedstock. Customer shall deliver to Refiner at the applicable Alkylation Delivery Point at least such Barrels of Alkylation Feedstock and
isobutane meeting the applicable specifications set forth in Schedule B as are necessary to yield the Required Offtake Commitment plus any additional Barrels of Alkylation Product Customer has elected to take; provided that to the
extent Customer’s failure to deliver is due to Refiner’s failure to operate the CC Unit properly or at sufficient capacity, Customer’s obligation shall be reduced to the same extent. Refiner shall not be required to receive any
volumes of Alkylation Feedstock or isobutane during the times when the Alkylation Unit is not in operation due to Scheduled Maintenance, unscheduled maintenance or Force Majeure. 

  

	 	5.3.	Alkylation Refining Fee. Subject to adjustment pursuant to Section 8.8, for each Semi-Annual Period, the fee for refining Customer’s Alkylation Feedstock up to the
number of Barrels necessary to yield the Required Offtake Commitment, or with respect to which there is a Required Offtake Commitment, shall be (i) $19.00 multiplied by (ii) 2,000 multiplied by (iii) the number of days in such
Semi-Annual Period (such fee, the “Alkylation Refining Fee”). In addition, for Barrels of Alkylation Product delivered by Refiner to Customer during any Semi-Annual Period in excess of the Required Offtake Commitment, or with
respect to which Customer indicated it would take in excess of the Required Offtake Commitment in the Monthly Plan for such period (to the extent such excess was available), the refining fee shall be $3.00 per Barrel (the “Excess
Alkylation Barrels Refining Fee”). Notwithstanding any provision of this Agreement, with respect to any days in which the Alkylation Unit is not in operation due to Scheduled Maintenance, unscheduled maintenance or Force Majeure (other
than as a result of a Force Majeure Event solely at Customer’s Facilities) or otherwise (other than as a result of Customer’s acts or omissions in breach of this Agreement or any Related Agreement), or if Customer is unable to deliver
Alkylation Feedstock to Refiner due to Refiner’s failure to operate the CC Unit or the Alkylation Unit properly or at sufficient capacity, such number of days shall be excluded from the calculation of the Alkylation Refining Fee and the Excess
Alkylation Barrels Refining Fee. Customer shall pay the Alkylation Refining Fee and the Excess Alkylation Barrels Refining Fee on an estimated monthly basis, adjusted at the end of each Semi-Annual Period, in accordance with Article 8.

  

 10 

	 	5.4.	Refining of Alkylation Feedstock. Refiner shall process Alkylation Feedstock in the Alkylation Unit for the production of Alkylation Product. The methods and procedures
employed by Refiner in the production of Alkylation Product shall be selected by Refiner; provided, that Refiner shall provide Customer reasonable advance notice of any material changes to such methods and procedures. Refiner shall maintain
and operate the Alkylation Unit in accordance with Applicable Law and standard industry practices. If Customer delivers Alkylation Feedstock that is not within the specification tolerances set forth in Schedule B, Refiner may, at its option,
(i) refuse to accept and process such out-of-specification volumes (and such volumes shall not count toward satisfying the Required Offtake Commitment), or (ii) attempt to process such out-of-specification volumes and charge Customer for
all additional out-of-pocket costs incurred by Refiner as a consequence of such Alkylation Feedstock not meeting such specifications. 

  

	 	5.5.	Redelivery of Alkylation Products and Reports. Refiner shall deliver to Customer during each Month such volumes of Alkylation Product as correspond to the volume and
composition of the Alkylation Feedstock delivered by Customer in such month, and if the Alkylation Feedstock meets the specifications listed on Schedule B, the Alkylation Product shall meet the specifications listed on Schedule C.
Refiner shall deliver to Customer a monthly report containing all source data and calculations for Alkylation Feedstock and Alkylation Product with regard to the operation of the Alkylation Unit, to reconcile Alkylation Feedstock refining,
Alkylation Product production and associated yields at the Alkylation Unit substantially in the form set forth in Exhibit A. The Parties shall hold periodic discussions about yields, catalysts, improving efficiencies, and related matters
about refining the Alkylation Feedstock and Alkylation Product production. Refiner shall redeliver the volumes of Alkylation Product to Customer at the applicable Alkylation Redelivery Point. 

  

	6.	GAS OIL AND ALKYLATION FEEDSTOCK ESTIMATES. 

  

	 	6.1.	 Monthly Plan. On or before the fifteenth day of each Month, Customer shall deliver to Refiner a proposed Monthly plan of operations (a “Monthly
Plan”) for the following Month (a form of which is provided as Exhibit B), setting forth Customer’s estimate of (a) the volumes of Feedstock, if any, to be delivered each day of such following Month by Customer to
Refiner at the Feedstock Delivery Points and (b) the volumes of Products to be received each day of such following Month by Customer from Refiner at the Redelivery Points. Concurrently, Customer shall furnish to Refiner a three-month rolling
forecast by notifying Refiner as to the quantity of Gas Oil and Alkylation Feedstock that Customer reasonably anticipates it will deliver to Refiner for each of the next three successive months. If Refiner has questions or objections to the proposed
Monthly Plan, it shall raise them within the three Business Days immediately following Customer’s delivery of such plan and shall promptly inform Customer of the reasons for its objections, and the Parties will use commercially reasonable
efforts to reach a mutually acceptable agreement with respect to such plan and 

  

 11 

	 	 
promptly finalize the Monthly Plan. If the Parties fail to agree on the Monthly Plan within two Business Days prior to a Month, then the new Monthly
Plan shall nevertheless go into effect pending the outcome of good faith negotiations between the Parties (which may include retroactive adjustments to the Monthly Plan). 

  

	 	6.2.	Modifications of Monthly Plan. Subject to Refiner’s obligations under any Third Party Agreements, Refiner shall use commercially reasonable efforts to accommodate
changes in the Monthly Plan requested by Customer to the extent that, in Refiner’s commercially reasonable judgment, operating conditions at the Refinery permit such requested change. 

  

	 	6.3.	Unexpected Delivery Changes. Customer and Refiner shall notify each other by telephone or e-mail of any discovered unanticipated changes in deliveries of Feedstock or
Products as soon as practicable. 

  

	 	6.4.	Delivery Schedule for Feedstock. Throughout the Term, Customer shall deliver Feedstock to the applicable Delivery Point and Refiner shall receive and take possession and
control of the Feedstock at such Delivery Point pursuant to the applicable Monthly Plan. 

  

	 	6.5.	Delivery Schedule for Products. Throughout the Term, Refiner shall deliver Products to the applicable Redelivery Point and Customer shall receive and take possession and
control of the Products at such Redelivery Points pursuant to the applicable Monthly Plan. 

  

	7.	MEASUREMENT, INSPECTION AND TESTING. 

  

	 	7.1.	 Determination of Quantities. Refiner shall provide, operate and maintain meters or other appropriate measuring devices sufficient to measure quantities and
temperatures relevant to Gas Oil and Alkylation Feedstock and CC Product and Alkylation Product. The type and location of such measuring devices shall be as set forth in Schedule F hereto. The quantities of Gas Oil, Alkylation Feedstock,
CC Product and Alkylation Product delivered or redelivered hereunder shall be determined by reference to daily readings of such meters or other appropriate devices, or, pending installation of such meters or measuring devices, by such other methods
as shall be mutually agreed upon by the Parties. Refiner agrees to calibrate flow meters and temperature recorders on a periodic basis as may be agreed upon by the Parties. Customer shall have the right to witness the calibrations. Following such
calibrations, any equipment found to be inaccurate to any degree shall be adjusted immediately to measure accurately. If the Parties are unable to agree upon measurements of quantities delivered, the quantities shall, on demand by either Party, be
conclusively determined by an independent inspector agreed upon by the Parties. The cost of such independent inspector shall be borne equally by Customer and Refiner. The quantities delivered or redelivered hereunder, as agreed upon by the Parties
or an independent inspector, as applicable, shall be binding on the Parties. All quantities of Feedstock and 

  

 12 

	 	 
Product shall be corrected for temperature to sixty degrees Fahrenheit (60oF) in accordance with current methods established by the American
Petroleum Institute or other methods mutually agreed to by the Parties. All measurements and calibrations shall be made in accordance with the latest standards or guidelines published by the American Petroleum Institute or the American Society for
Testing Materials (“ASTM”) or otherwise generally accepted in the refinery industry. 

  

	 	7.2.	Quality and Testing. The composition of Gas Oil and Alkylation Feedstock and the quality of CC Product and Alkylation Product shall be determined by samples taken
periodically as agreed by the Parties by Refiner for analysis by analytical test methods set forth in Schedule G. Customer may take samples of CC Product at the CC Redelivery Point and Alkylation Product at the Alkylation Redelivery Point and
analyze those samples by the analytical test methods set forth in Schedule G. Customer may request samples be taken by Refiner of Gas Oil, Alkylation Feedstock and Alkylation Product at the location of the composite samplers to be shipped to
Customer for analysis. If the analysis by Customer differs from the test results furnished by Refiner for the same batch of Feedstock or Product, Customer shall have the right, within five days from receipt of the test results from Refiner, to
request that samples be submitted to a mutually agreed upon independent inspector and laboratory for referee analysis. The determination of the inspector and laboratory shall be conclusively binding on the Parties and the cost of such independent
inspector and laboratory shall be borne equally by the Parties. All samples shall be taken and all tests shall be made in accordance with Schedule G. 

  

	8.	REFINER’S COMPENSATION. 

  

	 	8.1.	Estimated Refining Fees. Subject to adjustment pursuant to Section 8.8, for each Month of the Term, Customer shall pay Refiner as follows: 

  

	 	(i)	an estimated Monthly fee (the “Estimated CC Refining Fee”) for refining Gas Oil based on the actual Barrels of Gas Oil scheduled to be delivered during such
Month by Customer to Refiner in the Monthly Plan for such Month, up to the CC Commitment, multiplied by $29.00; 

  

	 	(ii)	an estimated Monthly fee (the “Estimated Alkylation Refining Fee”) for refining Alkylation Feedstock based on the actual Barrels of Alkylation Product
scheduled to be redelivered during such Month by Refiner to Customer in the Monthly Plan for such Month, up to the Required Offtake Commitment, in accordance with this Agreement, multiplied by $19.00; 

  

	 	(iii)	an estimated Monthly fee (the “Estimated Excess CC Barrels Refining Fee”), for refining Gas Oil in excess of the CC Commitment, based on the number of
Barrels of Gas Oil with respect to which Customer elected pursuant to the applicable Monthly Plan to deliver in excess of the CC Commitment during such Month, multiplied by (b) $5.00; and 

  

 13 

	 	(iv)	an estimated Monthly fee (the “Estimated Excess Alkylation Barrels Refining Fee”), for delivering Alkylation Product in excess of the Required Offtake
Commitment, based on the number of Barrels of Alkylation Product with respect to which Customer elected pursuant to the applicable Monthly Plan to take in excess of the Required Offtake Commitment, multiplied by (b) $3.00.

  

	 	8.2.	Payment of Preliminary Monthly Estimate. Refiner shall issue to Customer an invoice on or before the first day of each Month reflecting Refiner’s preliminary estimate of
the Estimated Refining Fees for such Month, using the applicable Monthly Plan to estimate actual deliveries during such Month. Customer shall pay Refiner the amount of such invoice on or before the fifteenth day of such Month.

  

	 	8.3.	True-up of Monthly Estimate. Each monthly invoice from Refiner to Customer shall include a debit or credit for the full Month immediately preceding the issuance of the
invoice, reconciling the difference between the amount paid pursuant to Section 8.2 with respect to that prior Month and the greater of (a) the actual number of Barrels of Gas Oil and Alkylation Product physically delivered or redelivered,
as applicable, for such preceding Month, as shown in Refiner’s monthly report for such Month delivered pursuant to Section 4.5 and Section 5.5 and (b) the sum of (i) the Required Commitment and Required Offtake Commitment
and (ii) the number of Barrels of Gas Oil and Alkylation Product with respect to which Customer elected pursuant to the applicable Monthly Plan to take in excess of the Required CC Commitment and Required Offtake Commitment, respectively. The
debit or credit resulting from this reconciliation procedure shall adjust the amount otherwise payable on each invoice. 

  

	 	8.4.	Semi-Annual True-Up. Within 20 days after the end of each Semi-Annual Period, Refiner shall deliver to Customer an invoice which includes for such Semi-Annual Period:
(i) the aggregate amount paid by Customer for Estimated Refining Fees for the Months during such period, (ii) the deficiency, if any, between the aggregate Estimated Refining Fees paid and the aggregate Refining Fees due for such period
(the “Make-Up Amount”), and (iii) the excess, if any, of the aggregate Estimated Refining Fees paid over the aggregate Refining Fees due for such period (the “Overpayment Amount”).

  

	 	8.5.	Semi-Annual Payment. Customer shall pay Refiner the Make-Up Amount, or Refiner shall pay Customer the Overpayment Amount, as applicable, within 30 days after the end of each
Semi-Annual Period, or within ten days after receipt of Refiner’s invoice therefor, if later. 

  

	 	8.6.	 Deficiencies. Notwithstanding any provision hereof to the contrary, but subject to the last sentence of this Section 8.6, Customer shall have the right
to make up any volumes of Gas Oil refining or Alkylation Product paid for but not taken, by receiving from Refiner without charge therefor volumes equivalent to any deficiency paid for pursuant to this Agreement but not taken; provided that
no 

  

 14 

	 	 
such volumes may be received without charge during any Semi-Annual Period until the CC Commitment or the Required Offtake Commitment, as applicable, for such
period have been paid for by Customer; and further provided, that Customer shall pay for the difference in price, if any, between the Refining Fee under this Agreement upon which payments were made for deficiency volumes and the Refining Fee
under this Agreement applicable to the volumes made up during such succeeding Semi-Annual Periods. In making up deficiencies as provided for in this Section 8.6, such deficiencies shall be deemed to be made up in the chronological order in
which they were incurred. The right to make up deficiencies for any Semi-Annual Period shall terminate automatically upon the first to occur of (i) the expiration of the second Semi-Annual Period following the Semi-Annual Period for which such
deficiency accrued or (ii) termination of this Agreement, and Customer may not make up deficiencies during any Semi-Annual Period during which Refiner has committed Excess Capacity to third parties under Third Party Agreements as permitted
under this Agreement, until such Excess Capacity deliveries have been satisfied. 

  

	 	8.7.	Accounts; Disputes. All amounts payable under this Agreement shall be made to Refiner’s Account or Customer’s Account, as applicable. Absent manifest error in
calculations contained in an invoice (if there is manifest error, the Party shall correct such error and show such recalculation), a Party shall pay the amounts invoiced to it in full. A Party must pay timely and in full any disputed amount
hereunder pending resolution of the dispute. Payment of any disputed amount shall not constitute approval thereof. Any overdue balance owed by a Party shall accrue interest thereon at a rate (which in no event shall be higher than the maximum rate
permitted by Applicable Law) equal to the prime rate as published by the Wall Street Journal from time to time and in effect, during the period from the due date to the date of payment by that Party. If a payment due date falls on a Saturday
or a bank or federal holiday, other than Monday, the payment shall be due on the immediately preceding Business Day. If the payment due date falls on a Sunday or Monday bank or federal holiday, the payment shall be due on the following Business Day.

  

	 	8.8.	Adjustable Fee. Within 45 days after the end of each two successive Semi-Annual Periods (a “Subject Period”), the dollar amounts referenced in
Sections 8.1(i) and 8.1(ii) and in Sections 4.3 and 5.3 to calculate the Estimated CC Refining Fee, the Estimated Alkylation Refining Fee, the CC Refining Fee and the Alkylation Refining Fee for future Semi-Annual Periods shall be increased if and
to the extent the aggregate amount paid by Refiner with respect to such Subject Period for Expenditures constituting Operating Expense under, and as defined in, each of the Master Services Agreement and the Shared Services Agreement exceeds an
amount equal to the sum of (i) $13,000,000, plus (ii) the aggregate amount of any increases made in prior periods pursuant to this Section 8.8, with the dollar amount referenced in Section 8.1(i) and Section 4.3 being
increased by 90% of such excess amount and the dollar amount referenced in Section 8.1(ii) and Section 5.3 being increased by 10% of such excess amount. Any increase in the Estimated CC Refining Fee, the Estimated Alkylation Refining Fee,
the CC Refining Fee and the Alkylation Refining Fee shall remain in effect for the duration of the Term. 

  

 15 

	9.	TAXES. 

  

	 	9.1.	Customer’s Responsibility. Any tax (except income taxes and real and personal property taxes levied upon the Refinery assets), fee, or other governmental charge, or any
increase therein (collectively, “Tax”), now or hereafter imposed directly or indirectly by law upon Product delivered to Customer under this Agreement, or on the production, manufacture, storage, sale, transportation or
delivery thereof, which Refiner is required to pay or collect, including superfund excise Taxes and Taxes on gasoline blend stocks and additives, shall be paid by Customer in addition to the Refining Fees. Any such Tax may be added to the Refining
Fees either by inclusion in the current invoice or added retroactively up to three months after the date of delivery for the Product. 

  

	 	9.2.	Exemption. If Customer furnishes Refiner with a timely and valid resale or other exemption certificate or proof of export acceptable to Refiner, sufficient to support an
exemption from any Tax, then such Tax will not be added to the Refining Fees; provided, that if Refiner is ever liable for such Tax on the sale of Product hereunder, Customer shall promptly reimburse Refiner for such Tax, including any
interest, penalties and attorneys’ fees related thereto. 

  

	10.	[Reserved]. 

  

	11.	 SCHEDULED MAINTENANCE. Prior to the Effective Date, each of Customer and Refiner submitted, and Refiner and Customer accepted, a proposed schedule of
Scheduled Maintenance for the Customer’s Facility and the Refinery, respectively, for the first four Semi-Annual Periods during the Term. No later than 30 days prior to the expiration of each Semi-Annual Period, each of Customer and Refiner
shall submit to the other a proposed schedule of Scheduled Maintenance for the following two Semi-Annual Periods for Customer’s Facility and the Refinery, respectively, which schedule shall be updated by Customer and Refiner, respectively, for
each Semi-Annual Period thereafter within 15 days before the commencement of such period. Parameters within which Scheduled Maintenance must be planned are included as Schedule H. Such schedule, and each supplement thereto, shall indicate the
planned start and completion dates for each Scheduled Maintenance during the period covered thereby and the amount of the Capacity of the Customer’s Facility or Unit that will be affected during the period covered thereby. Within 30 days of
receipt of such schedule or any supplement thereto, the other Party may request modifications to such schedule or supplement. Both Parties agree to use commercially reasonable efforts to develop a mutually acceptable final schedule for such
Scheduled Maintenance. The Party scheduling the maintenance shall send oral and written notification to the other Party of the expected start date of such Scheduled Maintenance, the amount of Capacity at the Customer’s Facility or Refinery that
will not be operating during such Scheduled Maintenance, and the expected completion date of such Scheduled Maintenance. The scheduling Party shall send oral and written notification to the other Party of any subsequent changes in the Scheduled

  

 16 

	 	 
Maintenance completion date. Notwithstanding the foregoing, the Parties shall keep each other timely informed about planned turnarounds, shutdowns, major
technical projects, capital projects and any other major events that in each case are relevant to the operation of the Refinery and/or the Customer’s Facilities. 

  

	12.	PRODUCT CLAIMS AND USE OF PRODUCT. 

  

	 	12.1. 	Presentment of Claims. Within 18 months after delivery of Gas Oil or Alkylation Feedstock to Refiner, or CC Product or Alkylation Product to Customer, the claiming Party
shall inform the other Party in writing of claims with respect to the quality or quantity of Gas Oil, Alkylation Feedstock, CC Product or Alkylation Product, as the case may be. Failure to inform the other Party within such 18-month period shall bar
the claiming Party from making any claim with respect to the quality or quantity of Gas Oil, Alkylation Feedstock, CC Product or Alkylation Product delivered hereunder, as the case may be. 

  

	 	12.2. 	Risks. Customer shall control, be responsible for, and bear all risks and liabilities associated with (i) Feedstock prior to its delivery to Refiner at the applicable
Delivery Point and (ii) except to the extent of any Product redelivered to Customer hereunder that does not conform to the specifications set forth in the applicable Schedules, Product after its redelivery to Customer at the applicable
Redelivery Point. Refiner shall control, be responsible for, and bear all risks and liabilities associated with (x) Gas Oil after delivery at the CC Delivery Point, (y) Alkylation Feedstock after delivery at the Alkylation Delivery Point,
and (z) Product prior to its redelivery at the applicable Redelivery Point. Customer assumes all risk and responsibility for handling the Products after redelivery at the applicable Redelivery Point and, assuming the Products conform to
specifications required under this Agreement, Customer assumes all risk and responsibility for the results obtained by the use of the Products in manufacturing processes or otherwise and for the results obtained by the use of said Products in
combination with other substances. 

  

	 	12.3. 	Title. Subject to the following provisions, title to Feedstock, isobutane, and the Product obtained from Feedstock delivered by Customer shall at all times remain in
Customer. 

  

	 	12.4. 	Further Assurances. Refiner agrees to take all commercially reasonable actions deemed necessary or desirable by Customer to protect Customer’s interest in Feedstock
delivered by Customer and Products produced therefrom, including the execution and filing of appropriate UCC-1 financing statements and the attachment of labels, signs or other appropriate indications of such interests of Customer to storage tanks
and other vessels containing such Feedstock and Products. 

  

 17 

	13.	INDEMNIFICATION. 

  

	 	13.1.	 Employee Claims. Each Party (the “Indemnifying Party”) shall indemnify, protect, defend and hold harmless the other Party and Affiliates of the
other Party (the “Indemnified Parties”) from and against any and all claims, liabilities, losses, costs and expenses arising out of claims by the employees of the Indemnifying Party or the employees of contractors or
subcontractors of the Indemnifying Party. 

  

	 	13.2.	 Property Damage. Each Party (the “Releasing Party”) hereby waives and releases the other Party and Affiliates of the other Party from any damage
to or destruction or loss of property owned or in the possession of the Releasing Party or Affiliates of the Releasing Party caused in whole or in part by the other Party, Affiliates of the other Party or any employees or contractors of the other
Party (the “Released Parties”) including the negligence, gross negligence, strict liability or other fault of any of the Released Parties. 

  

	14.	PRODUCT HAZARDS. Each of Customer and Refiner acknowledges (i) that it has been adequately warned by the other Party of the risks associated with handling, using,
transporting, storing and disposing of Feedstock and Products, as applicable, and that it has separate and independent knowledge of such risks, which are known in its industry, (ii) that it has received the other Party’s Material Safety
Data Sheet (“MSDS”) for Feedstock and Products, as the case may be, (iii) that it is familiar with the same, and (iv) that it understands the contents of the other Party’s MSDS. Each of Customer and Refiner
shall maintain compliance with applicable safe handling and use procedures and with all applicable safety and health-related governmental requirements concerning Feedstock and Products, respectively, and shall take such steps as are reasonable and
practicable to inform its employees, agents, contractors, and customers of any risks associated therewith, including dissemination of pertinent information contained in the MSDS, as appropriate. 

  

	15.	WARRANTIES. 

  

	 	15.1.	Feedstock and Product Quality. Customer warrants that Feedstock delivered hereunder shall meet the specifications set forth in the applicable Schedules. Refiner warrants
that, assuming the immediately preceding warranty is correct, the Products delivered hereunder shall meet the specifications set forth in the applicable Schedules. 

  

	 	15.2.	Customer Warranties. Customer warrants that title to all Gas Oil and Alkylation Feedstock delivered to Refiner is free and clear of all liens, claims and security interests,
except claims pursuant to this Agreement. 

  

	 	15.3.	Refiner Warranties. Refiner warrants that the Products redelivered to Customer shall be free and clear of all liens, claims and security interests created by, through or
under Refiner, except claims pursuant to this Agreement. 

  

 18 

	15.4.	 DISCLAIMERS. EXCEPT AS EXPRESSLY SET FORTH IN THIS AGREEMENT, NEITHER REFINER NOR CUSTOMER MAKES, AND EACH HEREBY DISCLAIMS, ANY AND ALL EXPRESS OR IMPLIED WARRANTIES,
STATUTORY OR OTHERWISE, INCLUDING WARRANTIES OF FITNESS FOR PARTICULAR PURPOSE, WARRANTIES OF MERCHANTABILITY, OR WARRANTIES AS TO QUALITY OR CONFORMANCE WITH DESCRIPTION OR SAMPLE. NEITHER REFINER NOR CUSTOMER WARRANTS AGAINST UNITED STATES PATENT
INFRINGEMENT BY WAY OF THE USE OF FEEDSTOCK OR PRODUCTS IN COMBINATION WITH OTHER MATERIALS OR IN THE OPERATION OF ANY PROCESS. 

  

	16.	EVENTS OF DEFAULT; LIMITATION OF DAMAGES. 

  

	 	16.1. 	Events of Default. An event of default (“Event of Default”) with respect to a Party (the “Defaulting Party”) shall mean any of
the following: (a) the failure of Defaulting Party to pay when due any payment under this Agreement and such failure is not remedied within 15 Business Days after written notice thereof; (b) the failure of the Defaulting Party to comply
with its other respective obligations under this Agreement and such failure is not remedied for 30 days after written notice thereof, or if the failure is not reasonably capable of cure within 30 days, then the Defaulting Party has not commenced to
cure the failure within said 30-day period and is not diligently pursuing the cure in good faith thereafter; or (c) the Defaulting Party is subject to a Bankruptcy Proceeding (a “Bankruptcy Default”).

  

	 	16.2. 	Remedies. 

 (a) Dispute Resolution. The written
declaration by the non-defaulting party (the “Non-Defaulting Party”) of an Event of Default (except with respect to a Bankruptcy Default) shall also constitute a written notice pursuant to Section 18.11(a) invoking the
dispute resolution procedures. Pending the completion of the dispute resolution procedures set forth in Section 18.11, (i) the Non-Defaulting Party shall not exercise any remedies, except as otherwise set forth in this Section 16.2 or
Section 18.11, and (ii) neither Party may terminate this Agreement. Each Party shall have an obligation to use commercially reasonable efforts to mitigate damages arising out of breach by the other Party of this Agreement. 
 (b) Upon the occurrence and during the continuation of a Bankruptcy Default as to the Defaulting Party, the other Party (the “Non-Defaulting
Party”) may, in its sole discretion (i) accelerate and liquidate the Parties’ respective obligations under this Agreement by establishing and notifying the Defaulting Party of an early termination date (which shall be no
earlier than the date of such notice and no later than 90 days after the date of such notice) on which this Agreement shall terminate (“Early Termination Date”), (ii) withhold any payments due to the Defaulting Party
until such Event of Default is cured, and/or (iii) set off against 

  

 19 

 
any amounts due to the Defaulting Party any or all amounts that the Defaulting Party owes to the Non-Defaulting Party. Subject to Section 16.3, any
rights of a Non-Defaulting Party under this Article 16 shall be in addition to any other rights or remedies such Non-Defaulting Party may have under this Agreement or at law or in equity. 
 (c) Pending the completion of the dispute resolution procedures set forth in Section 18.11, with respect to an Event of Default as to the Defaulting
Party other than a Bankruptcy Default, the Non-Defaulting Party shall continue to have the right of set off pursuant to Section 18.12. Only after the completion of the dispute resolution procedures set forth in Section 18.11 with respect
to such an Event of Default, may the Non-Defaulting Party, in its sole discretion, accelerate and liquidate the Parties’ respective obligations under this Agreement by establishing and notifying the Defaulting Party of an Early Termination Date
or, subject to Section 16.3, exercise any and all other rights and remedies such Non-Defaulting Party may have under this Agreement or at law or in equity. 
 (d) Customer and Refiner each acknowledges and agrees that the actual damages to be incurred by Refiner in the event of early termination of this Agreement by Customer in violation of this Section 16.2 are
difficult to calculate. Accordingly, if Customer is finally determined pursuant to Section 18.11 hereof to have terminated this Agreement prior to expiration of the then Term other than as provided in this Section 16.2, then in such case,
the Parties hereby agree that Customer shall pay as damages to Refiner an amount equal to the aggregate Refining Fees that would have been payable by Customer to Refiner for all remaining Semi-Annual Periods of the then current Term reduced by all
payments anticipated to be paid by Refiner during the same time period under the Related Agreements, discounted to net present value, as determined by an independent investment banking firm or as otherwise agreed by the Parties; provided that,
notwithstanding any provision of this Agreement, upon receipt of such payment, such payment shall be Refiner’s sole and exclusive remedy against Customer with respect to any claims arising out of this Agreement, whether based on contract, tort,
common law or otherwise, and this Agreement shall terminate. Customer and Refiner each acknowledges and agrees that the remedy provided in this Section 16.2(d) is a reasonable estimation of damages that would be necessary to compensate Refiner
for losses caused by early termination of this Agreement by Customer in violation of Section 16.2. Customer and Refiner each agrees that it will not challenge in any action or proceeding the enforceability of this Section 16.2(d) on the
basis that the remedy provided herein constitutes a penalty or that such remedy is unreasonably small and does not adequately compensate Refiner. 
  

	 	16.3. 	 WAIVER OF CONSEQUENTIAL DAMAGES. NOTWITHSTANDING ANY PROVISION OF THIS AGREEMENT, AND EXCEPT AS PROVIDED IN SECTION 16.2(D). IN NO EVENT SHALL A PARTY EVER
BE LIABLE TO THE OTHER PARTY, AND EACH PARTY HEREBY WAIVES AND RELEASES THE OTHER PARTY, WITH RESPECT TO ANY CLAIM ARISING OUT OF OR RELATING TO THIS AGREEMENT FOR ANY LOST 

  

 20 

	 	 
OR PROSPECTIVE PROFITS OR ANY OTHER SPECIAL, CONSEQUENTIAL, INCIDENTAL, OR INDIRECT LOSSES OR DAMAGES FROM ITS PERFORMANCE UNDER THIS AGREEMENT OR FOR ANY
FAILURE OF PERFORMANCE HEREUNDER OR RELATED HERETO, WHETHER ARISING OUT OF BREACH OF CONTRACT, TORT, STRICT LIABILITY, OR OTHERWISE. 

  

	 	16.4. 	Failures by the Other Party. Notwithstanding any provision of this Agreement, neither Refiner nor Customer shall be in default under this Agreement if the occurrence of such
default is principally attributable to a failure by the other Party or any of the other Party’s Affiliates, to perform under, or a breach by any of them of, any other agreement between Refiner or any of its Affiliates, on the one hand, and
Customer or any of its Affiliates, on the other hand. 

  

	 	16.5. 	Effect of Termination. Except as provided in Section 16.2(d), termination of this Agreement for any reason shall not affect (a) Refiner’s obligation to
complete the refining of any goods-in-process, and to deliver to Customer Product therefrom, (b) Customer’s obligations to pay any Refining Fees with respect to Product deliveries theretofore made to Customer or for Product deliveries
thereafter made by Refiner for Product in the process of being converted at the time of termination, (c) Customer’s obligation to pay any Refining Fees with respect to the Semi-Annual Period in which termination occurs; provided that the
CC Commitment and Required Offtake Commitment shall be reduced proportionally to the number of days in such Semi-Annual Period preceding the termination date, (d) any Party’s indemnification obligations under this Agreement or (e) any
other obligations of either Party which by their nature are to be performed after termination of this Agreement. 

  

	17.	FORCE MAJEURE. 

  

	 	17.1. 	Non-Performance. Subject to the following provisions of this Article 17, a Party shall not be responsible for any loss or damage to the other Party resulting from any delay
in performing or failure to perform any obligation under this Agreement (other than Customer’s obligation to make payments (i) for Refining Fees for Product actually delivered under this Agreement, and (ii) for Refining Fees if the
Force Majeure Event is solely as a result of Force Majeure at Customer’s Facility) to the extent such failure or delay is caused by a Force Majeure Event. 

  

	 	17.2. 	Force Majeure Notice. The Party whose ability to perform is affected by a Force Majeure Event must, as a condition to its right to suspend its obligations under this Article
17, promptly give the other Party notice setting forth the particulars of the Force Majeure Event and, to the extent possible, the expected duration of the Force Majeure Event and the volumes of Feedstock or Product expected to be affected by the
Force Majeure Event. Such notice shall also include a description of the steps taken and proposed to be taken to lessen and cure the Force Majeure Event. The cause of the Force Majeure Event shall so far as commercially reasonable be remedied with
all reasonable dispatch, except that no Party shall be obligated to resolve any Labor Disputes other than as it shall determine to be in its best interests. 

  

 21 

	 	17.3. 	Effect of Force Majeure. 

  

	 	(a)	During the pendency of any Force Majeure Event with respect to Customer’s Facility, Customer is relieved of its obligations to deliver or take, respectively, for the CC
Commitment and the Required Offtake Commitment, to the extent such obligations are affected by such Force Majeure Event. During the pendency of any Force Majeure Event solely with respect to Customer’s Facility, Customer is not relieved of its
obligations to timely pay in full the Refining Fees hereunder, including with respect to Feedstock and/or Product that cannot be delivered by reason of such Force Majeure Event. 

  

	 	(b)	During the pendency of any Force Majeure Event with respect to the Refinery, Refiner is relieved of its obligations to refine Gas Oil and to process Alkylation Feedstock, to the
extent such obligations are affected by such Force Majeure Event, and Customer is relieved of its obligations to pay the Refining Fees hereunder. 

  

	18.	OTHER PROVISIONS. 

  

	 	18.1.	Assignment. Except as permitted under the Omnibus Agreement, neither Party may assign or otherwise transfer or delegate any of its rights or obligations under this Agreement
without the prior written consent of the other Party and any purported transfer in violation hereof shall be null and void. 

  

	 	18.2.	Notices. Any notices given under this Agreement shall be in writing and shall be given to the recipient at the applicable address specified below, unless such address is
changed by written notice hereunder. Notice may be given in person or by U.S. mail (certified), any courier delivery service, by facsimile or by electronic mail. Any notice required or permitted hereunder shall be deemed given upon the earlier of
(i) the day of actual receipt by the Party to whom notice is being given or (ii) the fourth day after being deposited postage prepaid in the U.S. mail as certified mail. Notice by facsimile or electronic mail shall be deemed to be given
upon the completion of transmission to the receiving Party during regular business hours, or if sent after hours, then on the next succeeding Business Day. 

  

 22 

 Refiner: 
 ________________________ 
 ________________________ 
 ________________________ 
 ________________________ 
 E-mail:__________________ 
 with a copy to: 
 ___________________________ 
 ___________________________ 
 ___________________________ 
 ___________________________ 
 E-mail:_____________________ 
 Customer

 Big West Oil, LLC 
 __________________________ 
 __________________________ 
 E-mail:____________________ 
 with a copy to

 Big West Oil, LLC 
 1104 Country Hills Drive, 7th Floor 
 Ogden, Utah 84403 
 Attn: General Counsel

 E-mail: james.dester@flyingj.com 
  

	 	18.3. 	Severability. If any provision of this Agreement shall be finally determined to be unenforceable, illegal or unlawful, such provision shall, so long as the economic and legal
substance of the transactions contemplated hereby is not affected in any materially adverse manner as to any Party, be deemed severed from this Agreement and the remainder of this Agreement shall remain in full force and effect.

  

	 	18.4. 	Entire Agreement. This Agreement (including any schedules or exhibits hereto) and the Omnibus Agreement, constitute the entire agreement between the Parties hereto with
respect to the subject matter hereof and thereof and supersede all prior agreements and understandings, oral and written, between the Parties with respect to the subject matter hereof and thereof. 

  

 23 

	 	18.5. 	No Modification. No amendments, additions to, alterations, modifications, or waivers of all or any part of this Agreement shall be of any effect, whether by course of dealing
or otherwise, unless in writing and signed by Customer and Refiner; provided, however, that Refiner may not, without the approval of the Conflicts Committee, agree to any amendment, addition, alteration, modification or waiver of this Agreement
that, in the reasonable judgment of the General Partner, will adversely affect any holder of Common Units. 

  

	 	18.6. 	No Waiver. Failure of either Customer or Refiner to require performance of any provision of this Agreement shall not affect either Party’s right to full performance
thereof at any time thereafter, and the waiver by either Customer or Refiner of a breach of any provision hereof shall not constitute a waiver of any similar breach in the future or of any other breach or nullify the effectiveness of such provision.

  

	 	18.7. 	Employee Regulations. All employees of each Party when on the property of the other Party will conform to the rules, regulations and procedures concerning safety of such
other Party. From time to time, each Party shall furnish the other Party with complete and accurate and current copies of all such rules, regulations and procedures. 

  

	 	18.8. 	Relationship of Parties. This Agreement does not create a partnership, joint venture, or relationship of trust or agency between the Parties. 

  

	 	18.9. 	Audits. Subject to Section 12.1, each Party and its duly authorized representatives shall have access during customary business hours to the accounting records and other
documents maintained by the other Party which relate to this Agreement and shall have the right to audit such records with respect to any Semi-Annual Period at any reasonable time or times within 12 months after the end of such Semi-Annual Period;
provided, that a Party can only conduct one audit per year, and the same year cannot be re-audited. 

  

	 	18.10. 	Governing Law. THE INTERPRETATION AND CONSTRUCTION OF THIS AGREEMENT, AND ALL MATTERS RELATING HERETO, SHALL BE GOVERNED BY THE LAWS OF THE STATE OF UTAH APPLICABLE TO
CONTRACTS EXECUTED AND TO BE PERFORMED ENTIRELY WITHIN THE STATE OF UTAH, WITHOUT REFERENCE TO ITS PRINCIPLES OF CONFLICTS OF LAW. Subject to Section 18.11, each of the parties hereby agrees: (i) to submit to the exclusive jurisdiction of
any state or federal court sitting in Salt Lake County, Utah in any action or proceeding arising out of relating to this Agreement or the transactions contemplated hereby, (ii) that all claims in respect of any such action or proceeding may be
heard and determined in any such court, (iii) that such party will not bring any action or proceeding arising out of or relating to this Agreement in any other court and (iv) that such party waives any defense of inconvenient forum to the
maintenance of any such action or proceeding, and waives any bond, surety or other security that might be required of any other party with respect to any such action or proceeding. 

  

 24 

	 	18.11. 	Dispute Resolution. The dispute resolution provisions set forth in this Section 18.11 shall be the final, binding and exclusive means to resolve all disputes,
controversies or claims (each, a “dispute”) arising under the Agreement, and each Party irrevocably waives any right to any trial by jury with respect to any dispute arising under this Agreement; provided, however, that this
Section 18.11 shall not limit either Party’s recourse to courts of competent jurisdiction for injunctive or equitable relief that may be necessary to protect the rights and property of such Party or maintain the status quo before or during
the pendency of the process set forth in this Section 18.11. 

  

	 	(a)	Escalation of Dispute. If a dispute arises, the following procedures shall be implemented: 

  

	 	(i)	Any Party may at any time invoke the dispute resolution procedures set forth in this Section 18.11 as to any dispute by providing written notice of such action to the other
Parties. The disputing Parties within five Business Days after receipt of such notice shall schedule a meeting between the Parties to be held in Ogden, Utah. The meeting shall occur within ten Business Days after notice of the meeting is delivered
to the Parties. The meeting shall be attended by representatives of each Party having decision-making authority regarding the dispute as well as the dispute resolution process. The meeting shall also be attended by upper management level personnel
of each of the Parties, which persons have not previously been directly engaged in asserting or responding to the dispute. Such persons shall attempt in a commercially reasonable manner to negotiate a resolution of the dispute, which negotiations
may entail the involvement of and meetings attended by additional upper management level personnel senior to such persons. If such upper management level personnel shall not have negotiated a resolution to the dispute within 45 days of the initial
notice of such dispute, then a meeting attended by the Chief Executive Officer with full decision-making authority of each ultimate parent company of each of the Parties shall occur and such persons shall attempt in a commercially reasonable manner
to negotiate a resolution of the dispute before these procedures may be deemed to have been exhausted. If such persons succeed in negotiating a resolution of the dispute, the Parties shall be directed (in as comprehensive detail as reasonably
practicable) to take the actions necessary to carry out such resolution. Each Party shall have a commercially reasonable time in which to take the actions required of it, and such period shall automatically be extended if such Party has in good
faith and diligently commenced and continued with its actions (a “Cure Period”). 

  

 25 

	 	(ii)	If a dispute is not resolved pursuant to subsection (a)(i), within 90 days after notice invoking the dispute or if following the Cure Period, a Party believes in good faith that a
dispute still exists, the representatives of the Parties shall engage in mediation (or such other technique of alternative dispute resolution as they Parties may then agree upon), and a specific timetable and completion date for its implementation
shall also be agreed upon. If the completion date therefor shall occur without the Parties having resolved the dispute, then the Parties shall proceed under subsection (a)(iii) below. 

  

	 	(iii)	If, after satisfying the requirements above, the dispute is not resolved, then such dispute shall be resolved by any state or federal court sitting in Salt Lake County, Utah. Each
Party acknowledges and agrees that any controversy that may arise under this Agreement is likely to involve complicated and difficult issues, and therefore irrevocably and unconditionally waives any right it may have to a trial by jury in respect of
any litigation directly or indirectly arising out of or relating to this Agreement. Each Party acknowledges and agrees that it understands and has considered the implications of such waiver and it makes such waiver voluntarily and that it has been
induced to enter into this Agreement by, among other things, the mutual waivers in this Section 18.11. After satisfying the requirements above, such dispute shall be resolved by any state or federal court sitting in Salt Lake County, Utah.

  

	 	(b)	Continuation of Business. Notwithstanding the existence of any dispute or the pendency of any procedures pursuant to this Section 18.11, the Parties agree and undertake
that all payments not in dispute shall continue to be made and that all obligations not in dispute shall continue to be performed. 

  

	 	18.12. 	Set Off. Each Party has the right to set off against any amounts due to the other Party hereunder any and all amounts that the other Party owes to the first Party under this
Agreement, the Related Agreements or the Omnibus Agreement. 

  

 26 

 IN WITNESS WHEREOF, Refiner and Customer have executed this Agreement as of the Effective Date. 
  

			
	BIG WEST OIL OPERATING, LP
		
	By:	 	 
		 	[Name]
		 	[Title]
	
	BIG WEST OIL, LLC
		
	By:	 	 
		 	[Name]
		 	[Title]

 SCHEDULE B 
 ALKYLATION FEEDSTOCK AND ISOBUTANE SPECIFICATIONS 
  

											
	Isobutane	  		  		 		 		 	
	 GC:
	  	 	  	Nominal	 	Min	 	Max	 	 
		  	C3	  	1%	 	0%	 	5%	 	
		  	IC4	  	95%	 	90%	 	100%	 	
		  	NC4	  	4%	 	0%	 	10%	 	
	 Moisture:
	  	<25 ppm	  		 		 		 	
	 Sulfur:
	  	<20 ppm	  		 		 		 	
						
	Olefin	  		  		 		 		 	
	 GC:
	  	 	  	Nominal	 	Min	 	Max	 	 
		  	C3	  	12%	 	9%	 	20%	 	
		  	C3=	  	40%	 	26%	 	60%	 	
		  	iC4	  	17%	 	10%	 	22%	 	
		  	nC4	  	4%	 	1%	 	7%	 	
		  	1C4=	  	7%	 	3%	 	10%	 	
		  	iC4=	  	8%	 	4%	 	15%	 	
		  	tC4=	  	7%	 	3%	 	10%	 	
		  	cC4=	  	5%	 	2%	 	8%	 	
		  	C5+	  	0.4%	 	0%	 	2%	 	
	Sulfur:	  	<20 ppm	  		 		 		 	
		 	

 [Although these are the typical and preferred specifications there are times when the unit must operate outside of
these limits for short periods of time due to other considerations (i.e. upstream unit upsets, etc.)] 
  

 Schedule B 

 SCHEDULE C 
 ALKYLATION PRODUCT SPECIFICATIONS 
  

												
	Alkylate	  		  			 			 		
	Distillation:	  	 	  	Nominal	 	 	 	 	 	 	 
		  	5%	  	124 	°F	 			 		
		  	95%	  	343 	°F	 			 		
	 Gravity:
	  	70 -74 API	  			 			 		
	 RON:
	  	90 - 92	  			 			 		
	 MON:
	  	89 - 91	  			 			 		
	 RVP:
	  	8.0 - 11.0 psig	  			 			 		
	n-Butane	  		  			 			 		
	GC:	  	 	  	Nominal	 	 	Min	 	 	Max	 
		  	iC4	  	27	%	 	10	%	 	40	%
		  	nC4	  	68	%	 	55	%	 	90	%
		  	C5+	  	5	%	 	0	%	 	10	%
	Propane	  		  			 			 		
	 Propane:
	  	>96 %	  			 			 		
	 HF:
	  	<2 ppm	  			 			 		
	 Org. Flourides:
	  	<5 ppm	  			 			 		

 [Although these are the typical and preferred specifications there are times when the unit must operate outside of
these limits for short periods of time due to other considerations (i.e. upstream unit upsets, etc.)] 
  

 Schedule C 

 SCHEDULE D 
 CC PRODUCT SPECIFICATIONS 
  

									
	Dry Gas	  		  		 		 	
	 Sulfur:
	  	5000 ppm (nominal)	  		 		 	
	Olefin	  		  		 		 	
	GC	  	 	  	Nominal	 	Min	 	Max
		  	C3	  	12%	 	9%	 	20%
		  	C3=	  	40%	 	26%	 	60%
		  	iC4	  	17%	 	10%	 	22%
		  	nC4	  	4%	 	1%	 	7%
		  	1C4=	  	7%	 	3%	 	10%
		  	iC4=	  	8%	 	4%	 	15%
		  	tC4=	  	7%	 	3%	 	10%
		  	cC4=	  	5%	 	2%	 	8%
		  	C5+	  	0.4%	 	0%	 	2%
	 Sulfur:
	  	 <20 ppm
	  		 		 	
	Cat Gas	  		  		 		 	
	Distillation	  	 	  	Nominal	 	Max	 	 
		  	5%	  	117 °F	 		 	
		  	95%	  	347 °F	 	400	 	
	 Gravity:
	  	60 - 65 API	  		 		 	
					
	 RON:
	  	88 – 90	  		 		 	
	 MON:
	  	79 – 81	  		 		 	
					
	 RVP:
	  	8.0 - 11.0 psig	  		 		 	
	 Sulfur:
	  	<70 ppm	  		 		 	

  

 Schedule D 

					
	LCO	  		  	
	Distillation:	  	 	  	Nominal
		  	5%	  	410 °F
		  	95%	  	655 °F
	 Gravity:
	  	28 - 31 API	  	
			
	 Pour Point:
	  	10 - 40 °F	  	
	 Cloud Point:
	  	5 - 35 °F	  	
			
	 Flash Point:
	  	>130 °F	  	
	 Sulfur:
	  	<1500 ppm	  	
	Bottoms	  		  	
	 Flash Point:
	  	>130 °F	  	

 [Although these are the typical and preferred specifications there are times when the unit must operate outside of
these limits for short periods of time due to other considerations (i.e. upstream unit upsets, etc.)] 
  

 Schedule D 

 SCHEDULE E 
 CC FEED SPECIFICATIONS 
  

						
	MSCC Feed	  		  		
	Distillation:	  	 	  	Nominal	 
		  	5%	  	550 	°F
		  	95%	  	>1000 	°F
	Gravity:	  	26 - 30 API	  		
	Sulfur:	  	0.1 - 0.2 wt%	  		
	CCR:	  	2 - 3 %	  		

 [Although these are the typical and preferred specifications there are times when the unit must operate outside of
these limits for short periods of time due to other considerations (i.e. upstream unit upsets, etc.)] 
  

 Schedule E 

 SCHEDULE F 
 DELIVERY POINTS AND METERS 
  

	I.	CC Delivery Point. 

 The CC Delivery Point is
located at the following location: 
  

	 	A.	Gas Oil 

 The location at which the Fresh Feed blind is
installed in the 4” 150# line at CC Unit battery limits during a shutdown of the CC Unit. 
  

	II.	CC Redelivery Points. 

 The CC Redelivery Points are
located at the following locations: 
  

	 	A.	Cat Gasoline 

 The location at which the Cat Gas Regulator
blind is installed in the 3” 150# line at CC Unit battery limits during a shutdown of the CC Unit. 
  

	 	B.	LCO 

 The location at which the LCO Regulator blind is
installed in the 2” 150# line at MSCC Unit battery limits during a shutdown of the CC Unit. 
  

	 	C.	Dry Gas 

 The location at which the Fuel gas blind is
installed in the 2” 150# line at MSCC battery limits during a shutdown of the CC Unit. 
  

	 	D.	Slurry Cat Bottoms 

 The location at which the Bottoms to
storage blind is installed in the 3” 150# line at MSCC battery limits during a shutdown of the CC Unit. 
  

	 	E.	Olefin 

 The location at which the Olefin regulator blind
is installed in the 2” 150# line at MSCC battery limits during a shutdown of the CC Unit. 
  

	III.	Alkylation Delivery Points. 

 The Alkylation
Delivery Points are located at the following locations: 
  

	 	A.	Olefin Feed 

 The location at which the Olefin bypass blind
is installed in 1.5” union at Alkylation Unit battery limits during a shutdown of the Alkylation Unit. 
  

 Schedule F 

	 	B.	Isobutane 

 The location at which the Isobutane regulator
blind is installed in 1” union at Alkylation Unit battery limits during a shutdown of the Alkylation Unit. 
 IV. Alkylation Redelivery Points.

 The following are the Alkylation Redelivery Point from the Alkylation Unit: 
  

	 	A.	Propane 

 The location at which the C3 Defloutinator back
pressure regulator blind is installed in 2” 300# line at Alkylation Unit battery limits during a shutdown of the Alkylation Unit. 
  

	 	B.	N-Butane 

 The location at which the Butane yield blind is
installed in 1.5” union at Alkylation Unit battery limits during a shutdown of the Alkylation Unit. 
  

	 	C.	Alkylate 

 The location at which the Alkyl yield blind is
installed in 1.5” union at Alkylation Unit battery limits during a shutdown of the Alkylation Unit. 
 (Each of the foregoing blinds are
set forth on the Blind Lists for the CC Battery Limits and the Alkyl Battery Limits as of the Effective Date.) 
 V. Meters and other Measuring
Devices. 
 The following meters shall be used to measure the various flow rates identified below in the CC Unit and Alkylation Unit.

  

	 	A.	CC Unit 

  

	 	1.	Gas Oil 

 Gas Oil flow to the CC Unit is currently measured
by combining the flow rates measured by FC-101 and FC-102 on Piping and Instrument Diagram MSCC Fractionation and Gas Recovery Unit (“MSCC P&ID”) Drawing 42 of 51. 
 FC-101 and FC-102 are both orifice plate meters and are not temperature or pressure compensated. A temperature measurement (TI103) is available for
temperature compensation but no pressure measurement is available for pressure compensation. The temperature measurement shall be used to compensate for temperature in the Gas Oil. 
 As soon as practicable without interrupting the ordinary operations of the CC Unit, a Coriolis meter will be installed at the location of FC-101 and
FC-102. 
  

	 	2.	Cat Gasoline 

  

 Schedule F 

 Cat Gasoline flow from the CC Unit is currently measured by FI-209 on MSCC P&ID Drawing 37 of 51.

 FI-209 is an orifice plate meter and is not temperature or pressure compensated. No temperature or pressure measurements are available for
temperature and pressure compensation. 
 As soon as practicable without interrupting the ordinary operations of the CC Unit, a Coriolis
meter will be installed at the location of FI-209. 
  

	 	3.	LCO 

 LCO flow from the CC Unit is currently measured by
FC-111 on MSCC P&ID, Drawing 39 of 51. 
 FI-111 is an orifice plate meter and is not temperature or pressure compensated. A temperature
reading (TI-203) is available for temperature compensation but no pressure measurement is available for pressure compensation. The temperature measurement shall be used to compensate for temperature in the LCO. 
 As soon as practicable without interrupting the ordinary operations of the CC Unit, a Coriolis meter will be installed at the location of FI-111.

  

	 	4.	Dry Gas 

 Dry Gas flow from the CC Unit is currently
measured by FI-205 on MSCC P&ID, Drawing 39 of 51. 
 FI-205 is an orifice plate meter and is not temperature or pressure compensated. A
temperature measurement (TI-254) and pressure measurement (PC- 201) are available for temperature and pressure compensation. The temperature and pressure measurements shall be used to compensate for temperature and pressure in the Dry Gas.

  

	 	5.	Slurry Cat Bottoms 

 Slurry Cat Bottoms flow from the CC
Unit is currently measured by FT-100, which is labeled “FT XXXX”), on MSCC P&ID, Drawing 34 of 51. 
 FT-100 is an orifice
plate meter and is not temperature or pressure compensated. No temperature or pressure measurements are available for temperature and pressure compensation. 
 As soon as practicable without interrupting the ordinary operations of the CC Unit, a Coriolis meter will be installed at the location of FT-100. 
  

	 	6.	Olefin 

 Olefin flow from the CC Unit is currently measured
by FC-206 on MSCC P&ID, Drawing 40 of 51. 
  

 Schedule F 

 FC-206 is an orifice plate meter and is not temperature or pressure compensated. No temperature or
pressure measurements are available for temperature and pressure compensation. 
 As soon as practicable without interrupting the ordinary
operations of the CC Unit, a Coriolis meter will be installed at the location of FC-206. 
  

	 	B.	Alkylation Unit 

  

	 	1.	Olefin Feed 

 Olefin feed to the Alkylation Unit is
currently measured by FIC-3301 on Piping and Instrument Diagram H.F. Alkylation Unit (“Alkylation P&ID”), Drawing 4 of 26. 
 FIC-3301 is an orifice plate meter and is not temperature or pressure compensated. No temperature or pressure measurements are available for temperature and pressure compensation. 
  

	 	2.	Isobutane 

 Isobutane feed to the Alkylation Unit is
currently measured by FIC-3302 on Piping and Instrument Diagram H.F. Alkylation Unit (“Alkylation P&ID”), Drawing 13 of 26. 
 FIC-3302 is an orifice plate meter and is not temperature or pressure compensated. No temperature or pressure measurements are available for temperature and pressure compensation. 
 As soon as practicable without interrupting the ordinary operations of the Alkylation Unit, a Coriolis meter will be installed at the location of
FIC-3302. 
  

	 	3.	Propane 

 Propane flow from the Alkylation Unit is
currently measured by FIC-3329 on Piping and Instrument Diagram H.F. Alkylation Unit (“Alkylation P&ID”), Drawing 19 of 26. 
 FIC-3329 is an orifice plate meter and is not temperature or pressure compensated. No temperature or pressure measurements are available for temperature and pressure compensation. 
  

	 	4.	N-Butane 

 N-Butane flow from the Alkylation Unit is
currently measured by FIC-3327 on Piping and Instrument Diagram H.F. Alkylation Unit (“Alkylation P&ID”), Drawing 17 of 26. 
 FIC-3327 is an orifice plate meter and is not temperature or pressure compensated. No temperature or pressure measurements are available for temperature and pressure compensation. 
  

	 	5.	Alkylate 

 Alkylate flow from the Alkylation Unit is
currently measured by FT-3311 on Piping and Instrument Diagram H.F. Alkylation Unit (“Alkylation P&ID”), Drawing 13 of 26. 
  

 Schedule F 

 FT-3311 is an orifice plate meter and is not temperature or pressure compensated. A temperature reading
(TT-3328) is available for temperature compensation but no pressure measurement is available for pressure compensation. The temperature measurement shall be used to compensate for temperature in the Alkylate. 
 As soon as practicable without interrupting the ordinary operations of the CC Unit, a Coriolis meter will be installed at the location of FT-3311.

  

 Schedule F 

 SCHEDULE G TEST PROCEDURES 
  

					
	 Sample ID
	  	 Tests
	  	Frequency
	CAT GAS	  	$dist	  	28
		  	api gravity	  	28
		  	Vapor pressure	  	28
		  	motor octane	  	3
		  	Research Octane	  	14
		  	Sulfur	  	7
			
	H2S North	  	Gravity	  	28
		  	Purity	  	28
			
	H2S South	  	Gravity	  	28
		  	Purity	  	28
			
	LCO	  	Gravity	  	28
		  	Flash Point	  	28
		  	Pour Point	  	28
		  	Cloud Point	  	28
		  	Sulfur	  	28
		  	$Dist.	  	28
			
	MSCC BTMS	  	Gravity	  	28
		  	Flash Point	  	28
		  	Dist.-GC	  	3
		  	Sulfur	  	14
		  	Ash	  	1
			
	MSCC Feed	  	Gravity	  	28
		  	Dist.-GC	  	3
		  	Sulfur	  	14
		  	Ash	  	2
		  	Concarb	  	2
			
	HCO	  	Dist.-GC	  	3
		  	Gravity	  	3
	Cat Olefin	  	$GC	  	7

  

 Schedule G 

					
			
	Flu-Gas	 	$G C	 	3
			
	Fuel Gas	 	$GC	 	3
			
	olefin in	 	sulfur by antek	 	3
			
	olefin out	 	sulfur by antek	 	3
			
		 	MSCC TOTAL	 	487
			
	Alky	 	Gravity	 	28
		 	$Dist.	 	28
		 	Vapor	 	28
		 	Ron	 	7
		 	Mon	 	3
			
	Aso	 	weight %	 	28
			
	Floride	 	Free	 	4
		 	Organic	 	4

  

 Schedule G 

 SCHEDULE G 
 TEST PROCEDURES 
  

					
	 SAMPLE ID
	  	 TESTS
	  	FREQUENCY
Tests/Week
	 MSCC SAMPLES
	  		  	
			
	 MSCC FEED
	  	API GRAVITY-ASTM D 287	  	28
		  	SIM-DISTILLATION BY GC	  	3
		  	SULFUR-ASTM D 4294	  	14
		  	ASH-ASTM D 482	  	2
		  	CARBON-ASTM D 189	  	2
			
	 CAT OLEFIN PRODUCT
	  	GAS CHROMATOGRAPHY	  	7
			
	 OLEFIN INLET TO CAUSTIC WASHER
	  	SULFUR-ASTM D 5453	  	3
			
	 OLEFIN OUTLET FROM CAUSTIC WASHER
	  	SULFUR-ASTM D 5453	  	3
			
	 NORTH OLEFIN CAUSTIC WASH
	  	API GRAVITY-ASTM D 287	  	28
		  	PURITY	  	28
			
	 SOUTH OLEFIN CAUSTIC WASH
	  	API GRAVITY-ASTM D 287	  	28
		  	PURITY	  	28
			
	 CAT GAS
	  	DISTILLATION-ASTM D 86	  	28
		  	API GRAVITY- ASTM D 287	  	28
		  	VAPOR PRESSURE-ASTM D 323	  	28
		  	MOTOR OCTANE-ASTM D 2700	  	3
		  	RESEARCH OCTANE-ASTM D 2699	  	14
		  	SULFUR-ASTM D 7039	  	7
			
	 LCO
	  	API GRAVITY-ASTM D 287	  	28
		  	FLASH POINT -ASTM D 93	  	28
		  	POUR POINT-ASTM D 97/D 6892	  	28
		  	CLOUD POINT-ASTM D 5771	  	28
		  	SULFUR-ASTM D 4294	  	28
		  	DISTILLATION-ASTM D 86	  	28
			
	 MSCC BTMS
	  	API GRAVITY-ASTM D 287	  	28
		  	FLASH POINT-ASTM D 93	  	28
		  	SIM-DISTILLATION BY GC	  	3
		  	SULFUR-ASTM D 4294	  	14
		  	ASH-ASTM D 482	  	1
			
	 HCO
	  	SIM-DISTILLATION BY GC	  	3
		  	API GRAVITY-ASTM D 287	  	3
			
	 FLUE-GAS
	  	GAS CHROMATOGRAPHY	  	3
			
	 FUEL GAS
	  	GAS CHROMATOGRAPHY	  	3
			
	 MSCC STEAM/BFW
	  	SP CONDUCTIVITY	  	7
		  	P-ALKALINITY	  	7
		  	APO200	  	7
		  	SULFITE	  	7
		  	PH	  	7
		  	IRON	  	7
		  	HARDNESS	  	7
		  	MSCC TOTAL	  	585

  

 Schedule G 

 ALKYLATE SAMPLES 
  

					
	 SAMPLE ID
	  	 TESTS
	  	FREQUENCY
Tests/Week
	 ALKYLATE PRODUCT
	  	API GRAVITY-ASTM D 287	  	28
		  	DISTILLATION-ASTM D 86	  	28
		  	VAPOR PRESSURE-ASTM D 323	  	28
		  	RESEARCH OCTANE-ASTM D 2699	  	7
		  	MOTOR OCTANE-ASTM D 2700	  	3
	 ASO
	  	WEIGHT %	  	28
	 FLOURIDE
	  	FREE BY WICKBOLD METHOD	  	4
		  	ORGANIC BY WICKBOLD METHOD	  	4
	 HF ACID
	  	REGEN.	  	3
		  	SYSTEM	  	3
	 OLEFIN FEED
	  	SULFUR-ASTM D 5453	  	3
	 C3 YIELD
	  	GAS CHROMATOGRAPHY	  	7
	 IC4 FEED
	  	GAS CHROMATOGRAPHY	  	7
	 IC4 RECYCLE
	  	GAS CHROMATOGRAPHY	  	35
	 NC4 YIELD
	  	GAS CHROMATOGRAPHY	  	7
	 SIDEDRAW
	  	GAS CHROMATOGRAPHY	  	35
		  	ALKYLATE TOTAL	  	230
		  		  	7
		  		  	7
		  		  	7
		  		  	7
		  		  	7
		  		  	7
		  		  	7
		  	 ALKYLATION #3
 COOLING TOWER
	  	
	 SP. CONDUCTIVITY
	  		  	7
	 CONTROLLER CONDUCTIVITY
	  		  	7
	 CALCIUM
	  		  	7
	 CYCLES
	  		  	7
	 M-ALKALINITY
	  		  	7
	 PH
	  		  	7
	 CONTROLLER PH
	  		  	7
	 HPS-1
	  		  	7
	 IRON
	  		  	7
	 CHLORINE
	  		  	7
	 AZOLE
	  		  	7

  

 Schedule G 

					
	 SAMPLE ID
	  	 TESTS
	  	FREQUENCY
Tests/Week
	 MSCC SAMPLES
	  		  	
			
	 MSCC FEED
	  	API GRAVITY-ASTM D 287	  	28
		  	SIM-DISTILLATION BY GC	  	3
		  	SULFUR-ASTM D 4294	  	14
		  	ASH-ASTM D 482	  	2
		  	CARBON-ASTM D 189	  	2
			
	 CAT OLEFIN PRODUCT
	  	GAS CHROMATOGRAPHY	  	7
			
	 OLEFIN INLET TO CAUSTIC WASHER
	  	SULFUR-ASTM D 5453	  	3
			
	 OLEFIN OUTLET FROM CAUSTIC WASHER
	  	SULFUR-ASTM D 5453	  	3
			
	 NORTH OLEFIN CAUSTIC WASH
	  	API GRAVITY-ASTM D 287	  	28
		  	PURITY	  	28
			
	 SOUTH OLEFIN CAUSTIC WASH
	  	API GRAVITY-ASTM D 287	  	28
		  	PURITY	  	28
			
	 CAT GAS
	  	DISTILLATION-ASTM D 86	  	28
		  	API GRAVITY- ASTM D 287	  	28
		  	VAPOR PRESSURE-ASTM D 323	  	28
		  	MOTOR OCTANE-ASTM D 2700	  	3
		  	RESEARCH OCTANE-ASTM D 2699	  	14
		  	SULFUR-ASTM D 7039	  	7
			
	 LCO
	  	API GRAVITY-ASTM D 287	  	28
		  	FLASH POINT -ASTM D 93	  	28
		  	POUR POINT-ASTM D 97/D 6892	  	28
		  	CLOUD POINT-ASTM D 5771	  	28
		  	SULFUR-ASTM D 4294	  	28
		  	DISTILLATION-ASTM D 86	  	28
			
	 MSCC BTMS
	  	API GRAVITY-ASTM D 287	  	28
		  	FLASH POINT-ASTM D 93	  	28
		  	SIM-DISTILLATION BY GC	  	3
		  	SULFUR-ASTM D 4294	  	14
		  	ASH-ASTM D 482	  	1
	 HCO
	  	SIM-DISTILLATION BY GC	  	3
		  	API GRAVITY-ASTM D 287	  	3
			
	 FLUE-GAS
	  	GAS CHROMATOGRAPHY	  	3
			
	 FUEL GAS
	  	GAS CHROMATOGRAPHY	  	3
			
	 MSCC STEAM/BFW
	  	SP CONDUCTIVITY	  	7
		  	P-ALKALINITY	  	7
		  	APO200	  	7
		  	SULFITE	  	7
		  	PH	  	7
		  	IRON	  	7
		  	HARDNESS	  	7
		  	MSCC TOTAL	  	585

  

 Schedule G 

 ALKYLATE SAMPLES 
  

					
	 SAMPLE ID
	  	 TESTS
	  	FREQUENCY
Tests/Week
	 ALKYLATE PRODUCT
	  	API GRAVITY-ASTM D 287	  	28
		  	DISTILLATION-ASTM D 86	  	28
		  	VAPOR PRESSURE-ASTM D 323	  	28
		  	RESEARCH OCTANE-ASTM D 2699	  	7
		  	MOTOR OCTANE-ASTM D 2700	  	3
			
	 ASO
	  	WEIGHT %	  	28
			
	 FLOURIDE
	  	FREE BY WICKBOLD METHOD	  	4
		  	ORGANIC BY WICKBOLD METHOD	  	4
			
	 HF ACID
	  	REGEN.	  	3
		  	SYSTEM	  	3
			
	 OLEFIN FEED
	  	SULFUR-ASTM D 5453	  	3
			
	 C3 YIELD
	  	GAS CHROMATOGRAPHY	  	7
			
	 IC4 FEED
	  	GAS CHROMATOGRAPHY	  	7
			
	 IC4 RECYCLE
	  	GAS CHROMATOGRAPHY	  	35
			
	 NC4 YIELD
	  	GAS CHROMATOGRAPHY	  	7
			
	 SIDEDRAW
	  	GAS CHROMATOGRAPHY	  	35
		  	ALKYLATE TOTAL	  	230
		  		  	7
		  		  	7
		  		  	7
		  		  	7
		  		  	7
		  		  	7
		  		  	7

  

					
	ALKYLATION #3 COOLING TOWER	  		  	
	 SP. CONDUCTIVITY
	  		  	7
	 CONTROLLER CONDUCTIVITY
	  		  	7
	 CALCIUM
	  		  	7
	 CYCLES
	  		  	7
	 M-ALKALINITY
	  		  	7
	 PH
	  		  	7
	 CONTROLLER PH
	  		  	7
	 HPS-1
	  		  	7
	 IRON
	  		  	7
	 CHLORINE
	  		  	7
	 AZOLE
	  		  	7

  

 Schedule G 

 SCHEDULE H 
 SCHEDULED MAINTENANCE 
  

					
	 Activity
	  	 Frequency
	  	 Comments

	 Conduct oil analysis
	  	Monthly	  	Main Air Blower
		  		  	Fluff Air Compressors
		  		  	Wet Gas Compressor
	 Replace bearing housing oil
	  	Annual	  	All pumps
	 Clean inlet filters
	  	Quarterly	  	Main Air Blower
		  		  	Fluff Air Compressors
	 Take “Go/No Go” vibration readings and temperatures
	  	Weekly	  	All pumps (By Operators)
	 Conduct motor and pump vibration analysis
	  	Monthly	  	All pumps
	 Main Air Blower has on line vibration trending and alarms
	  		  	
	 Inspect cooling tower structure
	  	Monthly	  	
	 Clean cooling tower screens
	  	Quarterly	  	
	 Inspect fin fans
	  	Quarterly	  	All fin fans
	 Replace automatic lubricators
	  	Annual	  	All fin fans
	 Prepare steam system for cold weather
	  	Annual	  	
	 Prepare steam system for warm weather
	  	Annual	  	
	 Conduct slide valve emergency shut down test
	  	Quarterly	  	MSCC slide valves
	 Conduct slide valve nitrogen system test
	  	Semiannual	  	MSCC slide valves
	 UPS Test and Inspection
	  	Annual	  	
	 Replace UPS batteries
	  	3 Years	  	
	 Inspect control valves
	  	Annual	  	
	 Variable Frequency Drive Maintenance
	  	Quarterly	  	Fin Fans
	 Infrared survey of electrical equipment
	  	Annual	  	
	 Sample and analyze transformer oil
	  	Annual	  	All transformers
	 Analyzer inspection, calibration and repair
	  	Weekly/Monthly /Annual	  	
	 RATA test of analyzers
	  	Annual	  	
	 Conduct ultrasonic pipe thickness readings
	  	Per API standards	  	
	 Conduct ultrasonic vessel thickness readings
	  	Per API standards	  	
	 Inspect pipe supports and fireproofing
	  	Quarterly	  	

 NOTE: The schedule frequency for each of these activities is set based on sound engineering judgment. The
frequency schedule may be changed based on changing conditions or other considerations. 
  

 Schedule HForm of Shared Services Agreement

 Exhibit 10.6 
  
  
  
 SHARED SERVICES AGREEMENT 
 between

 BIG WEST OIL OPERATING, LP 
 and 
 BIG WEST OIL, LLC 
 __________________, 2008 
  
  
  

 TABLE OF CONTENTS 
  

					
	 	  	 	  	PAGE
	ARTICLE 1 ENGAGEMENT AND RELATIONSHIP OF PARTIES	  	
			
	 1.1
	  	 Engagement of Big West
	  	1
	 1.2
	  	 Common Facilities Services
	  	1
	 1.3
	  	 Shared Services
	  	3
	 1.4
	  	 Utility Services
	  	3
	 1.5
	  	 Permits
	  	5
	 1.6
	  	 Consultations
	  	5
	 1.7
	  	 Additional Common Facilities Services and Utility Services
	  	6
	 1.8
	  	 Relationship of the Parties
	  	6
		
	ARTICLE 2 AUTHORIZED PERSONS AND EMPLOYEES	  	
			
	 2.1
	  	 Owner’s Authorized Persons
	  	6
	 2.2
	  	 Owner Representative
	  	6
	 2.3
	  	 Service Director
	  	7
	 2.4
	  	 Big West Representative
	  	7
	 2.5
	  	 Big West Personnel
	  	7
		
	ARTICLE 3 BUDGETS, AUDITS AND ACCOUNTING	  	
			
	 3.1
	  	 Approved Annual Budgets
	  	8
	 3.2
	  	 Unbudgeted Expenditures
	  	9
	 3.3
	  	 Accounting, Reimbursement and Fee
	  	9
	 3.4
	  	 Reports
	  	9
	 3.5
	  	 Disputed Charges
	  	10
	 3.6
	  	 Audit and Examination
	  	10
		
	ARTICLE 4 STANDARD OF CARE, NEGATIVE COVENANTS, CONFIDENTIAL INFORMATION AND PROPRIETARY INVENTIONS	  	
			
	 4.1
	  	 Standard of Care
	  	11
	 4.2
	  	 Negative Covenants
	  	11
	 4.3
	  	 Proprietary Inventions and Techniques
	  	12
			
		  	ARTICLE 5 PAYMENT OF COSTS	  	
			
	 5.1
	  	 Payments to Big West
	  	12
	 5.2
	  	 Reimbursement for Emergencies
	  	12
	 5.3
	  	 Administrative Fee
	  	13

  

 -i- 

					
	ARTICLE 6 TAXES	  	
			
	 6.1
	  	 Embedded Tax Amounts
	  	14
	 6.2
	  	 Income Taxes
	  	14
		
	ARTICLE 7 TERMINATION	  	
			
	 7.1
	  	 Term
	  	14
	 7.2
	  	 Termination
	  	14
	 7.3
	  	 Self Help
	  	15
	 7.4
	  	 General Obligations
	  	15
		
	ARTICLE 8 ACCESS TO REFINERY	  	
		
	ARTICLE 9 PAST DUE AMOUNTS	  	
		
	ARTICLE 10 INDEMNIFICATION	  	
			
	 10.1
	  	 By Big West
	  	16
	 10.2
	  	 By Owner
	  	17
	 10.3
	  	 Procedures Relating to Indemnification
	  	17
		
	ARTICLE 11 FORCE MAJEURE	  	
			
	 11.1
	  	 Force Majeure Event
	  	18
	 11.2
	  	 Force Majeure Notice
	  	18
		
	ARTICLE 12 OTHER PROVISIONS	  	
			
	 12.1
	  	 Assignment
	  	18
	 12.2
	  	 Notices
	  	18
	 12.3
	  	 Severability
	  	19
	 12.4
	  	 Entire Agreement
	  	19
	 12.5
	  	 No Modification
	  	19
	 12.6
	  	 No Waiver
	  	20
	 12.7
	  	 Safety Regulations
	  	20
	 12.8
	  	 Relationship of Parties
	  	20
	 12.9
	  	 Governing Law
	  	20
	 12.10
	  	 Dispute Resolution
	  	21
	 12.11
	  	 Waiver of Consequential Damages
	  	22
	 12.12
	  	 Set Off
	  	22

  

 2 

					
	 Attachment I
	  	-	  	     Definitions

			
	 Schedules:
	  		  	
			
	 Schedule 1
	  	-	  	     Facilities

	 Schedule 2
	  	-	  	     Common Facilities

	 Schedule 3
	  	-	  	     Common Facilities Services

	 Schedule 4
	  	-	  	     Big West Refinery

	 Schedule 5
	  	-	  	     Utility Services

	 Schedule 6
	  	-	  	     Accounting Procedures

  

 SHARED SERVICES AGREEMENT 
 THIS SHARED SERVICES AGREEMENT is made effective as of _____________, 2008, by and between Big West Oil Operating, LP, a Delaware limited partnership
(“Owner”), and Big West Oil, LLC, a Utah limited liability company (“Big West”). Owner and Big West are sometimes referred to herein separately as “Party” or collectively as the
“Parties”. 
 RECITALS 
 Owner is owner of the Refinery and Big West is the owner of the adjacent Big West Refinery and the Common Facilities. The Refinery is currently connected to and has been operated on an integrated basis with the Big
West Refinery. In order to continue to operate the Refinery and the Big West Refinery on a coordinated basis, Owner and Big West have agreed to common use of Common Facilities and Utility Services, and Big West has agreed to provide certain other
services to Owner in accordance with the terms of this Agreement. 
 Concurrent with the execution of this Agreement, Owner and Big West will
enter into the Related Agreements and the Omnibus Agreement. 
 AGREEMENT 
 NOW, THEREFORE, Owner and Big West hereby agree as follows: 
 Capitalized terms in this Agreement shall have the meanings set forth or referred to in Attachment I hereto and the rules of interpretation set forth in Attachment I shall apply to this Agreement. 
 ARTICLE 1 
 ENGAGEMENT AND
RELATIONSHIP OF PARTIES 
 1.1 Engagement of Big West. Subject to the terms of this Agreement, Owner hereby
engages Big West to perform the Common Facilities Services and the Shared Services and make available the Utility Services. Owner hereby authorizes Big West to perform all acts that are necessary or appropriate in Big West’s reasonable judgment
to perform the Services and Big West hereby accepts such engagement and agrees to perform all acts necessary or appropriate in Big West’s reasonable judgment to perform the Services, all in accordance with the terms and conditions and subject
to the limitations set forth in this Agreement. 
 1.2 Common Facilities Services. Big West hereby grants Owner
full and free access to and use of the Common Facilities in accordance with Big West’s policies, procedures and requirements and at all times in accordance with the terms of this Agreement, as necessary or appropriate for Owner to operate the
Refinery; provided that such access shall not materially and unreasonably interfere with the operations of the Big West Refinery. Big West shall have the responsibility for maintaining the Common Facilities for use by the Big West Refinery and the
Refinery, including the following services and those listed on Schedule 3 (collectively, the “Common Facilities Services”): 
 (a) issuing and enforcing safety and environmental policies, procedures and requirements and other activities relating to the Common Facilities, and training employees of Big West, Owner, their Affiliates or their
subcontractors with respect thereto; 
  

 1 

 (b) training all employees of Big West and its Affiliates employed in connection with the
operation and maintenance of the Common Facilities; 
 (c) performing safety reviews associated with the Common Facilities in
accordance with the applicable policies, procedures and requirements; 
 (d) taking all commercially reasonable actions
necessary to keep the Common Facilities in sound operating condition and preparing and maintaining daily operating logs and records regarding the operation and maintenance of the Common Facilities in accordance with the policies, procedures and
requirements of this Agreement; 
 (e) providing such information for technical evaluation of the Common Facilities as may be
reasonably requested by Owner subject to the terms and conditions of this Agreement at Owner’s sole cost and expense; 
 (f) carrying out such periodic performance tests of the Common Facilities as reasonably required to operate the Common Facilities in accordance with this Agreement and recommending to Owner any remedial action that Big West considers
necessary or prudent to correct any operational deficiencies revealed by analysis of the test results or otherwise discovered during operation of the Common Facilities, and, at Owner’s sole cost and expense, carrying out such additional tests
as Owner may reasonably request (provided that such additional tests do not materially and unreasonably interfere with Big West’s operation of the Big West Refinery); 
 (g) managing, organizing and supervising any contracted and subcontracted maintenance, repair and testing services used to carry out
scheduled inspections, periodic overhauls, scheduled and unscheduled maintenance, and any major breakdown repairs of the Common Facilities; 
 (h) advising Owner by telephone (with confirmation in writing) as soon as practicable of the occurrence of any event or the reasonable probability of occurrence of any event (including a Force Majeure Event) that
could have a material adverse effect or has had a material adverse effect on the operation and maintenance of the Common Facilities; 
 (i) maintaining accounting records regarding the Common Facilities Services in accordance with this Agreement; 
 (j)
promptly notifying Owner of all material defects in the Common Facilities; and 
 (k) procuring of all goods and services
necessary to maintain the Common Facilities; using all commercially reasonable efforts to obtain all items and services 

  

 -2- 

 
required for operation and maintenance of the Common Facilities (including spare parts) at a price and cost which are reasonable with regard to the
functional life of service, taking into account quality and safety; and storing all items so procured in accordance with the same practices and procedures used by Big West in connection with the storage of similar items for the Big West Refinery.

 1.3 Shared Services. Owner hereby engages Big West to provide the services described in this
Section 1.3, including all necessary or desirable services in connection therewith, for the benefit of the Big West Refinery and the Refinery (collectively, the “Shared Services”) 
 (a) maintaining or causing to be maintained; 
 (i) all roads, easements, yards, parking areas, walkways, environmental compliance equipment and utilities located on or at the Common Facilities or necessary for access to or for the operation and maintenance of the
Refinery and the Common Facilities; and 
 (ii) fire protection, health equipment and safety equipment required in connection
with the operation and maintenance of the Refinery and the Common Facilities; 
 (b) providing or causing to be provided
reasonably adequate security, fire fighting, wastewater treatment and emergency response services (including fire brigade, rescue and hazmat teams) for the Refinery and the Common Facilities in accordance with standards established by Applicable Law
and not less than the quality being used in the operation of the Common Facilities and the Refinery as of the date of this Agreement, and as otherwise mutually agreed upon by the Parties; 
 (c) providing housekeeping services for the Refinery and Common Facilities, including HVAC, janitorial services, weed control, and trash
pickup. 
 1.4 Utility Services. 
 (a) Big West is a party to various contracts with Utilities and other parties pursuant to which the Refinery and the Big West Refinery
receive electricity, natural gas, water and other utility services described on Schedule 5 (collectively, the “Utility Services”) necessary to operate and maintain the Refinery, the Big West Refinery and the Common
Facilities. Subject to the terms and provisions of this Agreement, Big West shall use commercially reasonable efforts to make available to Owner electricity, natural gas (for Purges), fuel gas, boiler feed water, cooling water, potable water and
such other services as may be needed to operate the Refinery. The quality, standards and specifications for such Utility Services shall be suitable for the operation of the Common Facilities and the Refinery in accordance with standards and quality
being used in the operation of the Common Facilities and the Refinery as of the date of this Agreement or as may be reasonably requested by Owner based upon changed needs. It is understood that the Utility Services are furnished by outside providers
who supply services to the Big West Refinery and that Owner shares the expense related to such services in accordance with 

  

 -3- 

 
this Agreement. Big West is not a public utility or a common carrier and does not sell, provide or furnish utility services or utilities, and is not in the
business of selling, providing or furnishing such services or utilities, but rather shares the costs thereof in accordance with this Agreement. 
 (b) Owner shall provide Big West with timely information regarding any changes in Owner’s requirements for Utility Services, Big West shall consult with Owner and consider Owner’s interest on an equal
footing along with Big West’s interests concerning any negotiations with third parties from whom Big West obtains or proposes to obtain Utility Services relating to the Common Facilities or the Refinery. 
 (c) Big West shall not enter into contracts with third Persons with respect to the provision of Utility Services to the Refinery without
the prior written consent of Owner, which consent shall not be unreasonably withheld. At the request of Owner, Big West shall use commercially reasonable efforts to (i) add Owner as a party to Big West’s utility contract or (ii) reach
a mutually acceptable accommodation with one or more of Big West’s utility providers whereby each Party would be able to receive utility services on an individual basis. 
 (d) Notwithstanding anything to the contrary, in the event that Big West’s delivery of electricity, water or other Utility Service to
Owner is challenged before a judicial, regulatory or administrative body and Big West determines, in its sole judgment, that it is likely that such body will determine that, in connection with such challenge, Big West or its affected Affiliate will
be subject to regulation under Applicable Law as a consequence of such delivery of electricity, water or other Utility Service (including the regulation or classification of Big West or such Affiliate, as the case may be, as a “utility,”
“public utility,” “retail public utility,” “electric utility,” “retail electric utility,” “common carrier,” “water and sewer utility” or similar designation), then Big West and Owner will
cooperate in an attempt to restructure the provision of such Service in a manner which will not subject Big West to such regulation (provided that any such restructure does not materially and unreasonably interfere with Big West’s or
Owner’s operations or cause significant net economic detriment to Big West or Owner). If such restructuring efforts are unsuccessful or not reasonably practicable, then Big West shall have the right to require Owner to obtain from a third party
such electricity, water or other Utility Service that would cause Big West to be subject to regulation as a utility, and Big West will cooperate with Owner in connection therewith and shall grant such access rights or similar rights as may be
necessary for such Utility Service to be so provided to Owner. In the event that a challenge proceeds despite restructuring, then Big West will provide notice to Owner of any such challenge and Big West and Owner will cooperate to resist the
challenge. The cost of resisting such challenge pursuant to a mutually agreed upon course of action shall be paid equally by Big West and Owner. Any penalty, fee or fine imposed on Big West or its Affiliate, as a result of Big West’s delivery
of electricity, water or other Utility Service to Owner shall be shared pro rata by Big West and Owner in proportion to the consumption of the Utility Service being challenged. If such challenges and restrictions are removed, pursuant to appeal or
otherwise, so that Big West and its Affiliates will not be subject to such regulation, Owner will resume receipt of the affected Utility Service in accordance with the terms of this Agreement. 
  

 -4- 

 (e) If Big West becomes aware of any planned or actual outage or involuntary reduction
with respect to any of the Utility Services, Big West shall promptly give notice thereof to Owner and Big West shall coordinate such outage or reduction as nearly as reasonably practicable on a Non Discriminatory Basis so as to minimize adverse
impact on each Party’s respective operations (with the standard being the equitable allocation of such Utility Services between the Big West Refinery and the Refinery). 
 1.5 Permits. 
 (a) Subject to Section 3.5 of the Site Lease Agreement, Big West (i) shall maintain with respect to the Big West Refinery and shall use commercially reasonable efforts to maintain with respect to the
Refinery, all Permits, including with respect to Environmental Law, reasonably necessary in connection with the ownership or operation thereof, and (ii) shall comply in all material respects with all conditions and requirements imposed by such
Permits, including all sampling, testing and monitoring required by any Permit or Governmental Authority in connection with any Permit. 
 (b) Owner shall cooperate with Big West in obtaining and maintaining all necessary Permits, including signing, submitting and prosecuting all applications or submissions and taking every other action within
Owner’s control required to enable Big West to perform its obligations under Section 1.5(a). Owner shall notify Big West promptly of any written notification of any investigation, proceeding or other action commenced by any Governmental
Authority relating to any such Permit or Applicable Law. Owner shall promptly provide Big West with copies of any and all written notices, documents or other communications received from or sent to Owner and, at the reasonable request of Big West,
any other information or document that is within Owner’s possession relating to such Permits or any obligations thereunder. 
 1.6
Consultations. (a) Big West and Owner agree to meet for the purpose of coordinating outages or involuntary reductions in the availability of the Common Facilities on a Non-Discriminatory Basis so as to minimize
adverse impact on each Party’s respective operations (with the standard being the equitable allocation of such services between the Big West Refinery and the Refinery). Big West shall provide notice of any outages or reductions in availability
of Common Facilities to Owner promptly after becoming aware of any such outage or reduction. Without limiting the foregoing, Big West and Owner shall consult as frequently as reasonably necessary regarding the scope of Services and particular
circumstances that may require an adjustment to the scope of any Services. The Parties shall commit to keep each other timely informed about planned turnarounds, shutdowns, major technical projects, capital projects, significant operational events
and other major events that are relevant to the safe and efficient operation of the Refinery and the performance of Owner’s obligations under the Related Agreements. 
 (b) At Owner’s request from time to time, Big West shall consult with Owner with respect to the performance of the Services and shall
provide to Owner such information as may be reasonably requested by Owner regarding the performance of the Services. Big West and Owner agree that the Refinery will be operated to the maximum 

  

 -5- 

 
extent possible on an integrated basis with the Big West Refinery, but in any event in a manner that permits Owner to comply with its obligations under the
Related Agreements. 
 (c) Big West shall deliver to Owner at least (i) twelve months advance written notice of any
permanent planned shutdown of the Big West Refinery and (ii) nine months advance written notice of any planned reconfiguration of the Big West Refinery that is reasonably anticipated to result in the Refinery being shutdown for more than three
months (excluding planned maintenance turnarounds). Big West represents to Owner that, as of the date of this Agreement, it is not considering a permanent shutdown of the Big West Refinery or any changes to the Big West Refinery that would have a
material adverse effect on the operation of the Big West Refinery or the Refinery. Owner shall provide Big West with a copy of each Refining Agreement. 
 1.7 Additional Common Facilities Services and Utility Services. In the event that, subsequent to the date hereof, additional common facilities or services are required to operate the
Refinery and the Big West Refinery that are not listed on the Schedule 3, Big West shall use commercially reasonable efforts to supply such additional facilities and services on mutually agreeable pricing and other terms to be determined on a basis
similar to the pricing and other terms set forth in this Agreement, whereupon such facility or service shall be considered part of the Common Facilities Services and Utility Services, as applicable. 
 1.8 Relationship of the Parties. At all times during the performance of Services hereunder, all Persons performing such
Services (including agents, temporary employees, independent third parties and consultants) shall be construed as being independent from the Owner, and such Persons shall not be considered or deemed to be an employee of Owner or its Affiliates nor
entitled to any employee benefits of Owner or its Affiliates as a result of this Agreement. Notwithstanding anything to the contrary expressed or implied, this Agreement shall not constitute or create any agency, joint venture, partnership or other
fiduciary relationship or any fiduciary duty or fiduciary obligation, all of the same being hereby expressly disclaimed and waived. 
 ARTICLE 2 
 AUTHORIZED PERSONS AND EMPLOYEES 
 2.1 Owner’s Authorized Persons. Owner hereby delegates full authority to Big West to take such actions as may be
necessary or appropriate in Big West’s reasonable judgment for the performance of the Services, which delegation of authority shall include the right to further delegate such authority to others. If any of the Services are delegated to and
performed by an Affiliate of Big West or an employee of Big West or an employee of any Affiliate of Big West, Section 4.1 shall apply thereto. 
 2.2 Owner Representative. For purposes of this Agreement, Big West shall be entitled to treat _____________ or such other person notified to it in writing from time to time by Owner as the authorized
representative of Owner (the “Owner Representative”). All written notifications that are required to be given or submitted to Owner under this Agreement may be given or submitted to the Owner Representative. All actions of
Owner under this Agreement may be taken by and through the Owner Representative, and when such action is taken by the 

  

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Owner Representative, then the Owner Representative shall be deemed to have the full power and authority to bind Owner under this Agreement. 
 2.3 Service Director. 
 (a) During the Term of this Agreement, Big West shall notify Owner of that employee of Big West who will serve as, and perform the functions of, the Service Director, and those functions to be performed by the Service
Director shall constitute part of the Services. By notice to Owner, Big West may replace the employee then serving as the Service Director with another employee of Big West. Big West shall have the same appointment rights if the then current Service
Director resigns or otherwise becomes incapable of carrying out the functions of the Service Director. 
 (b) The Service
Director shall be responsible for overseeing and managing on a day to day basis the performance of the Services pursuant to this Agreement. 
 (c) The person from time to time appointed by Big West to carry out the functions of, and to serve as, the “services director” is herein referred to as the “Service Director”. 
 2.4 Big West Representative. For purposes of this Agreement, Big West shall designate, within 15 days after the date of this
Agreement, a representative who shall be an employee of Big West (including any replacement pursuant to the following sentence, the “Big West Representative”). Any proposed replacement to the existing Big West Representative
shall also be an employee of Big West. The Big West Representative shall be authorized and empowered to act for and on behalf of Big West in all matters concerning this Agreement and Big West’s obligations hereunder. 
 2.5 Big West Personnel. 
 (a) Big West shall provide or cause to be provided labor and professional, supervisory and managerial personnel required to perform the Services. Personnel shall be qualified to perform the duties to which they are
assigned and shall meet the requirements of all Applicable Law, and Big West will use its commercially reasonable efforts to employ personnel to perform the Services hereunder who have experience levels consistent with Big West’s personnel
employed at the Big West Refinery. The proportion of new trainees allotted to the Refinery shall be generally consistent with the proportion of new trainees allotted to other units at the Big West Refinery. All such personnel will be subject to
oversight and supervision by Big West. All such personnel will remain employees of Big West, and nothing in this Agreement may be construed as creating an employer-employee relationship between Owner and any such personnel. 
 (b) Subject to Applicable Law and the terms of any collective bargaining agreement affecting the employees of Big West or (if applicable)
its Affiliates in effect from time to time, if Owner has a reasonable and substantiated complaint with respect to the performance of any employee of Big West or any of its Affiliates, then Owner may give written notice to Big West identifying such
employee and describing the complaint in 

  

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reasonable detail, and Big West shall handle such complaint in accordance with applicable employment and human relations policies, practices and procedures
in effect at such time. 
 (c) The working hours, rates of compensation and all other matters relating to the employment of
employees of Big West or any of its Affiliates shall be determined solely by Big West or such Affiliates, and Big West shall have sole authority, control and responsibility with respect to labor matters in connection with the performance of Services
and shall seek to maintain good relations with its employees at the Refinery. Big West or its Affiliates shall be responsible for paying the salaries and all benefits of their employees and meeting all Applicable Laws with respect to such employees.

 ARTICLE 3 
 BUDGETS,
AUDITS AND ACCOUNTING 
 3.1 Approved Annual Budgets. 
 (a) Owner and Big West acknowledge that they have agreed upon an Approved Annual Budget consistent with the Accounting Procedures for the
period commencing on the date of this Agreement and ending January 31, 2008 (the “First Approved Annual Budget”). 
 (b) Big West shall prepare and deliver to Owner, no later than 45 days before the commencement of each Fiscal Year, a budget that reflects the estimated Expenditures (split between Operating Expenses and Capital
Expenditures) to be incurred for the performance of the Services by Big West during such Fiscal Year. Each such budget shall be prepared on the same basis and using the same methodology as the First Approved Annual Budget. Such budgets shall be
prepared in sufficient detail to satisfy the reasonable requirements of Owner and any Lender. However, at a minimum, such budgets shall include estimates of the labor expense and expenses incurred by employees of Big West or its Affiliates in
performing the Services as well as an itemized list of estimated third Person expenses to be incurred in performing the Services, in each case consistent with the Accounting Procedures. If requested by Owner, Big West shall also prepare and deliver
to Owner an explanation of any specific Expenditure. The Parties shall use good faith efforts to agree upon an Approved Annual Budget reasonably acceptable to Owner no later than 15 days prior to the commencement of the Fiscal Year for which such
budget applies. Owner shall have the right to reasonably comment on and make objections to each annual budget proposed by Big West, to the extent such comments and objections are with respect to the failure to prepare such budget on the same basis
and using the same methodology as the First Annual Approved Budget; provided that if Owner and Big West fail to agree on such budget, Big West’s budget shall provisionally constitute an Annual Approved Budget. If the Parties have not reached
agreement on the annual budget within 30 days after Owner’s notice of objection thereto, then senior management representatives of the Parties shall engage in negotiations, and if the Parties have not reached agreement within 30 days after
commencement of negotiations, either Party shall have the right to resolve such dispute in a court of law pursuant to this Agreement. If any such dispute is resolved in favor of Owner, Big West shall reimburse Owner the amount of Expenditures
determined not to be chargeable to Big West, with interest as provided in Section 3.5. As 

  

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to each Approved Annual Budget, no later than the 15th day preceding the commencement of the second, third and fourth quarterly periods covered by such
Approved Annual Budget, Big West will provide to Owner adjustments to such Approved Annual Budget to reflect the estimated Expenditures to be incurred in the performance of the Services over the balance of the Fiscal Year covered by such Approved
Annual Budget. 
 (c) It is acknowledged and agreed by the Parties that the annual budgeting process, the quarterly updates to
such budgets, and the revisions of such budgets pursuant to this Article III to cover overages are for planning purposes, and if the actual Expenditures incurred by Big West in the performance of the Services exceed such budgeted Expenditures, Big
West shall nevertheless be entitled to reimbursement of such actual Expenditures pursuant and subject to the terms of Article 5. 
 3.2
Unbudgeted Expenditures. Big West shall notify Owner as soon as practicable of any occurrences or other circumstances which Big West has reason to believe may (a) cause any line item in the most recently Approved
Annual Budget (as updated pursuant to Section 3.1) to be exceeded by twenty percent (20%) or (b) cause the total amount of such Approved Annual Budget to be exceeded by twenty percent (20%) or more. If Big West determines that
either clause (a) or (b) will likely occur, Big West shall in the notice advising Owner describe the circumstances thereof in writing in such detail as may reasonably be necessary to provide an informed understanding of the situation
including a description of the category or categories of Expenditures involved, the reason for such projected overage, the necessary revisions to the Approved Annual Budget to cover such overage, and such further information as Owner may reasonably
request. Owner shall have the right, acting reasonably, to comment on and make objections to such revisions; provided that if Owner and Big West fail to agree on such revisions, Big West’s revisions shall remain in place, subject to
Owner’s right to resolve disputes in a court of law pursuant to this Agreement. 
 3.3 Accounting, Reimbursement and
Fee. 
 (a) Big West shall keep a full and complete account of all Expenditures incurred by it in
connection with the performance of the Services in the manner set forth in the Accounting Procedures, and shall otherwise keep a full and complete account of all accounts that Owner is required to maintain (except accounts required for Owner’s
investors), or that are otherwise contemplated, under this Agreement. 
 (b) Big West shall be reimbursed by Owner for
Expenditures incurred by Big West in the performance of the Services in accordance with the Accounting Procedures; provided, Owner shall not be required to reimburse Big West for (i) Expenditures arising out of claims for non payment of any and
all contributions, withholding deductions or taxes measured by the wages, salaries or compensation paid to Persons employed by Big West or any of its Affiliates in connection herewith or (ii) Expenditures for which Big West is required to
provide indemnification to Owner pursuant to Section 10.1. 
 3.4 Reports. Big West shall cause to be timely
prepared and delivered to Owner such reports, forecasts, implementation plans, plans of action, studies and other information pertaining to the performance of the Services as Owner may reasonably request from time to time. The 

  

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costs incurred by Big West in preparing and delivering such reports, forecasts, plans, studies and other information shall be included in the Expenditures to
be reimbursed by Owner pursuant to Section 3.3(b). 
 3.5 Disputed Charges. Owner may, within the audit
period referred to in Section 3.6, take written exception to any bill or statement rendered by Big West for any Expenditure or any part thereof on the ground that the same was not appropriate for reimbursement under the terms of Sections 3.3
and 5.1. Absent manifest error in calculations contained in an invoice (if there is manifest error, the Party shall correct such error and show such recalculation), a Party shall pay the amounts invoiced to it in full. A Party must pay timely and in
full any disputed amount hereunder pending resolution of the dispute. Payment of any disputed amount shall not constitute approval thereof. If the amount as to which such written exception is taken or any part thereof is ultimately determined not to
be appropriate for reimbursement under the terms of this Agreement, such amount or portion thereof (as the case may be) shall be refunded by Big West to Owner, together with interest thereon at a rate (which in no event shall be higher than the
maximum rate permitted by Applicable Law) equal to the prime rate as published by the Wall Street Journal from time to time and in effect, during the period from the date of payment by Owner to the date of refund by Big West. If at any time during
the Term of this Agreement (a) the Big West Refining Agreement has terminated and (b) the aggregate unpaid and overdue amount under invoices issued by Big West to Owner hereunder exceeds $500,000 (after taking into account the effect of
the exercise of the set-off rights set forth in Section 12.12) (the “Suspension Threshold”) and has been outstanding for more than 60 days, then Big West shall have the right (following notice to Owner of at least 60
days (which may be given as soon as such amount is overdue)), to suspend the performance of all or any part of the Services until such time as payments made by Owner and (if applicable) the exercise of such set-off rights have reduced the aggregate
unpaid amount of invoices below the Suspension Threshold. 
 3.6 Audit and Examination. 
 (a) Owner, after 20 Business Days’ prior written notice to Big West, shall have the right from time to time during normal business
hours to audit or examine, at the expense of Owner, all books and records maintained by Big West, including support for costs charged by Big West’s contractors, relating to the performance of the Services. The right to conduct an audit or
examination shall include the right to meet with Big West’s internal and independent auditors to discuss matters relevant to the audit or examination. As to each Semi-Annual Period (as defined in the Big West Refining Agreement) occurring
during the Term of this Agreement, Owner shall have until 12 months after the end of such Semi-Annual Period in which to make an audit of Big West’s books and records for such Semi-Annual Period. 
 (b) Absent fraud or intentional concealment or misrepresentation by Big West, Big West shall neither be required nor permitted to adjust
any Expenditure incurred by Big West during a Fiscal Year unless a claim therefor is presented or adjustment is initiated within six Months following the later of (i) the completion of the audit covering such Fiscal Year and (ii) the end
of the Fiscal Year following the Fiscal Year under audit, and in the absence of such timely claims or adjustments, the books and records rendered by Big West shall be conclusively established as correct. If Owner has commenced an 

  

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audit within the period referenced in Section 3.6(a) but has been unable to complete the audit within such period despite its good faith efforts to do
so, then Owner may request a reasonable extension of time to complete the audit and such request will not be unreasonably denied by Big West. 
 ARTICLE 4 
 STANDARD OF CARE, NEGATIVE COVENANTS, CONFIDENTIAL INFORMATION 
 AND PROPRIETARY INVENTIONS 
 4.1
Standard of Care. In performing the Services, Big West shall at all times act in accordance with the following: (a) the requirements of this Agreement, (b) prudent operating and maintenance practices of the U.S.
petroleum refining industry; (c) all Applicable Law including environmental standards in effect from time to time, and any other applicable rules and requirements of Governmental Authorities; and (d) good faith and reasonable commercial
standards; provided, in no event shall Big West be obligated to comply with a requirement if such compliance would result in a breach by Big West of Applicable Law. In addition, the Services to be provided hereunder shall be performed generally in a
good faith effort to be cost effective, and with the same general degree of care and at the same general degree of accuracy and responsiveness as when Big West performs services for itself at the Big West Refinery. NOTWITHSTANDING ANY CONTRARY
PROVISIONS OF THIS AGREEMENT OR APPLICABLE LAW, EXCEPT IN THE CASE OF ACTUAL FRAUD, BIG WEST AND ITS AFFILIATES (AND THEIR RESPECTIVE OWNERS, EMPLOYEES, AGENTS AND CONTRACTORS) SHALL NOT HAVE ANY LIABILITY TO OWNER UNDER OR WITH RESPECT TO THIS
AGREEMENT (WHETHER BASED ON CONTRACT, TORT, NEGLIGENCE (WHETHER SOLE OR CONCURRENT, STRICT LIABILITY OR OTHERWISE)) FOR LOSSES SUSTAINED OR LIABILITIES INCURRED EXCEPT PURSUANT TO SECTION 10.1. 
 4.2 Negative Covenants. Big West shall not, without the prior written consent of Owner, do or, to the extent the same is
within its reasonable control and consistent with the other terms of this Agreement, permit to occur or to continue, any of the following: 
 (a) Commit Owner to, or enter into on behalf of Owner, any contract or agreement except in the ordinary course of operating the Refinery unless Big West is authorized to do so by Owner; 
 (b) Create or incur any lien, security interest or encumbrance upon the Refinery, including without limitation any mechanics or material
men’s liens or similar encumbrances arising out of claims for work, labor or materials furnished to Big West in connection with the provision of Services hereunder; 
 (c) Purport to sell, lease, pledge, mortgage, assign, transfer or otherwise dispose of the Refinery or any of Owner’s other now owned
or hereafter acquired assets, except for replaced parts and other assets that are taken out of service and are sold or otherwise disposed of in the ordinary course of operating the Refinery; or 
  

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 (d) Commit Owner to be or to become directly or contingently responsible or liable for
obligations of any other Person, by assumption, guarantee, endorsement or otherwise. 
 4.3 Proprietary Inventions and
Techniques. Owner grants to Big West an irrevocable, royalty-free, non-exclusive and non-assignable license to use, during the Term of this Agreement, any proprietary inventions, processes and techniques of Owner which are
necessary or useful in the operation of the Common Facilities. As a condition precedent to the effectiveness of such license to use, Big West hereby expressly agrees that it will utilize such proprietary inventions, processes and techniques solely
in connection with the performance of its duties hereunder. Upon termination of this Agreement, such license shall terminate and Big West shall return to Owner whatever possessory interest Big West has in all inventions, processes or techniques that
are proprietary to Owner. 
 ARTICLE 5 
 PAYMENT OF COSTS 
 5.1 Payments to Big West. 
 (a) Big West shall issue to Owner an invoice on or before the last day of each Month (the “Monthly Invoice”)
reflecting Big West’s estimate of Owner’s allocable share of Expenditures (split between Operating Expenses and Capital Expenditures) reasonably expected to be incurred by Big West under this Agreement for the Month following the Month in
which the Monthly Invoice is issued (the “Relevant Month”). As to each Monthly Invoice, Owner shall remit payment to Big West on or before the 15th day of the Relevant Month of such Monthly Invoice. 
 (b) All payments pursuant to this Section 5.1 shall exclude any costs or expenses for which Big West is required to indemnify Owner
pursuant to Section 10.1. 
 (c) Monthly Invoices shall take into account any prior payments made by Owner that have not
been used by Big West. Each Monthly Invoice from Big West to Owner shall include a reconciliation (split between Operating Expenses and Capital Expenditures) of the Monthly Invoice payment made by Owner for the full Relevant Month immediately
preceding the issuance of the Monthly Invoice and Owner’s allocable share of the actual Expenditures incurred by Big West during such Relevant Month, and any amount owing by one Party to the other Party pursuant to such reconciliation shall
adjust the amount otherwise payable on that Monthly Invoice. 
 5.2 Reimbursement for Emergencies. 
 (a) If Big West takes any action pursuant to an Emergency involving or related to the Common Facilities or the Refinery, Big West shall be
entitled to reimbursement for Owner’s allocable share of all Expenditures reasonably incurred in taking such action (subject to Section 5.2(c)). Big West agrees to promptly notify Owner of any such Emergency, and to provide Owner with
sufficient explanation and justification for any action taken in response thereto and the Expenditures incurred, or expected to be incurred, in connection therewith, any further action required, and such other details as 

  

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may be required for reporting to any Governmental Authority. Owner shall reimburse Big West for Owner’s allocable share of Expenditures reasonably
incurred under this Section 5.2 upon receipt of invoices, if applicable, sent by Big West in the ordinary course after the Expenditures have been incurred and Owner is notified thereof. 
 (b) Big West is hereby authorized to make immediate commitments or expenditures, without prior approval, as necessary to accomplish the
following: 
 (i) prevent imminent escape of gas, liquids or hydrocarbons or vapors from the Common Facilities; 
 (ii) prevent imminent injury to any Person arising out of the operation of the Common Facilities; 
 (iii) prevent, curtail, minimize or otherwise mitigate imminent damage to the environment or the property of Owner, Big West or third
parties arising out of the operation of the Common Facilities or the performance of the Services; 
 (iv) prevent imminent
failure or unplanned shutdown of the Common Facilities or any Utility Service; 
 (v) restore the Common Facilities and any
Utility Service to operating condition following an unplanned shutdown or failure; or 
 (vi) comply with emergency orders of
any Governmental Authority arising out of the operation of the Common Facilities or the performance of the Services. 
 (c)
Notwithstanding anything to the contrary, Big West shall not be entitled to reimbursement for Expenditures made in accordance with this Section 5.2 if the circumstance giving rise to the Expenditure resulted from Big West’s gross
negligence or willful misconduct. 
 (d) If an Emergency or other situation requiring prompt action arises and Big West is not
reasonably responding in a prompt fashion, Owner shall have the right to take such remedial action as it deems appropriate, at Owner’s cost, and Big West will reimburse Owner for Big West’s allocable share of the costs incurred by Owner in
connection with such remedial action; provided, if the circumstance giving rise to such remedial action resulted from Big West’s gross negligence or willful misconduct, then the cost of such remedial action shall be borne and paid by Big West.

 5.3 Administrative Fee. In addition to the reimbursement of costs, Owner will pay Big West an administrative
fee (the “Administrative Fee”) of $100,000 per Fiscal Year, payable in equal quarterly installments, for the provision of the Services. 
  

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 ARTICLE 6 
 TAXES 
 6.1 Embedded Tax Amounts. If any portion of any payment made by
Owner hereunder is to reimburse Big West for any federal, state or local taxes or assessments, then Big West shall cause such taxes and assessments to be paid prior to delinquency. 
 6.2 Income Taxes. Notwithstanding anything to the contrary, Expenditures for which Big West is entitled to
reimbursement pursuant to this Agreement shall not include taxes that are measured or based on Big West’s income or franchise taxes or similar taxes, and all such income, franchise and similar taxes shall be the responsibility of Big West.

 ARTICLE 7 
 TERMINATION 
 7.1 Term. This Agreement
shall commence as of the date of this Agreement and shall continue in effect until the 25th anniversary hereof (the “Initial Term”) or, if earlier, the date upon which this Agreement is terminated pursuant to
Section 7.2. Beginning at least one year prior to the expiration of the Term, the Parties will negotiate in good faith using commercially reasonable efforts to reach agreement upon terms for the renewal of this Agreement (a “Renewal
Term”; and the Initial Term together with any Renewal Term is the “Term” of this Agreement), along with the terms for renewal of the other Related Agreements. If the Parties have not reached agreement upon terms
for the renewal of this Agreement and the other Related Agreements by the date that is six months prior to the expiration of this Agreement, then senior management representatives of the Parties (including at least one representative from each Party
who has not previously been directly engaged in the prior renewal negotiations) shall engage in discussions regarding such renewal; provided, however, that neither Party shall be obligated to renew this Agreement. 
 7.2 Termination. The following provisions shall govern the termination of this Agreement. Any termination pursuant to this
Section 7.2 shall be evidenced by a notice given by the Party effectuating such termination. 
 (a) Owner shall have the
option to terminate this Agreement if: 
 (i) Big West defaults in the payment of any sum due to Owner under this Agreement
and fails to make the required payment within 15 Business Days after written notice thereof by Owner to Big West; provided, Owner shall not have the right to terminate this Agreement with respect to nonpayment of any amount that is the subject of a
dispute pursuant to this Agreement; 
 (ii) Big West materially defaults in the performance of its obligations under this
Agreement (excluding the obligations covered by clause (i) preceding) and (1) such material default continues for a period of 30 days after notice thereof by Owner to Big West or (2) if the default is not reasonably susceptible of
being cured within a 30 day period, Big West fails to commence the cure of said default within a 30 day period or thereafter fails to pursue the cure with commercially reasonable diligence; 
  

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 (iii) Big West becomes subject to a Bankruptcy Proceeding; or 
 (iv) The Big West Refining Agreement terminates in accordance with the provisions of Section 16.2 thereof as a result of a default by
the Big West Party thereunder. 
 (b) Big West shall have the option to terminate this Agreement if: 
 (i) Owner becomes subject to a Bankruptcy Proceeding; 
 (ii) The Big West Refining Agreement terminates in accordance with the provisions of Section 16.2 thereof as a result of a default by
Owner thereunder; 
 (iii) The Big West Refining Agreement terminates as a result of a default by the Big West Party
thereunder and the Big West Party pays all liquidated damages due the non-Big West Party pursuant to the terms of the Big West Refining Agreement; 
 (iv) Owner shuts down permanently the Refinery; or 
 (v) Owner has not operated the Refinery
for a period of more than six consecutive months for any reason other than for (A) construction following a casualty loss, which construction is being performed in compliance with Section 7.4 of the Site Lease Agreement or (B) Force
Majeure. 
 (c) This Agreement shall automatically terminate if the Site Lease Agreement terminates pursuant to
Section 7.4 thereof. 
 7.3 Self Help. During any period that Big West (a) is unable pursuant to
Article 11 or (b) has failed to perform any Service after receipt of notice from Owner regarding such failure, to perform any of the Services (the “Subject Services”), Owner shall have the right to perform or cause
to be performed the Subject Services, and Big West shall take all actions reasonably necessary to facilitate such performance of the Subject Services. 
 7.4 General Obligations. As reasonably requested by Owner during the 180 day period following the termination of this Agreement, Big West shall provide Services pursuant to the terms of
this Agreement (and for which Owner shall continue to advance or reimburse Expenditures and pay the Administrative Fee as set forth in Article 5) and otherwise reasonably cooperate with Owner, provided that Owner is not in payment default at
any time during such period. 
 ARTICLE 8 
 ACCESS TO REFINERY 
 Big West, its agents and contractors and their respective employees shall at all
times during their performance of the Services hereunder have full and free access to the Refinery as necessary to perform their obligations under this Agreement, and all such Persons shall comply with all safety and other procedures from time to
time imposed by Owner or Big West in 

  

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connection with any access to or work performed on or about the Refinery or the Big West Refinery. Owner shall reasonably cooperate with Big West in
connection with Big West’s performance of its obligations under this Agreement, including (a) signing, submitting and prosecuting applications or submissions and taking such other action within Owner’s control required to enable Big
West to perform its obligations under this Agreement including maintaining applicable Permits; (ii) granting Big West and its representatives and agents such access to the Refinery and information about historic, current and projected
operations as may be needed by Big West in order to fulfill its obligations under this Agreement; and (iii) granting Big West and its representatives and agents the right to undertake all sampling, testing and monitoring required by any Permit
or Governmental Authority in connection with any Permit. Owner shall notify Big West promptly of any written notification of any investigation, proceeding or other action commenced by any Governmental Authority relating to any Permit or any
Applicable Law. Owner shall promptly provide Big West with copies of any and all written notices, documents or other communications received from or sent to Refinery or the Big West Refinery and, at the reasonable request of Big West, any other
information or document that is within Owner’s possession relating to the Permits or any obligations thereunder. 
 ARTICLE 9 

 PAST DUE AMOUNTS 
 Any
amounts owing to either Party under this Agreement which are not paid when due shall accrue interest at a rate equal to the lesser of (a) the prime rate for each day as published in The Wall Street Journal or (b) the maximum rate
allowed by law. 
 ARTICLE 10 
 INDEMNIFICATION 
 10.1 By Big West. To the fullest extent permitted by Applicable Law, Big West
shall protect, defend, indemnify, hold harmless and release Owner and its Affiliates and all of their officers, directors, employees and agents (the “Owner Indemnified Parties”) from and against all losses, claims, demands,
damages, injuries, liabilities, suits, obligations to indemnify others, judgments or costs (including reasonable attorneys’ fees and other expenses incurred in the defense of any claim or lawsuit or in the enforcement of this indemnity
obligation) (collectively, “Claims”) arising out of or resulting from (a) the gross negligence or willful misconduct of Big West, Big West’s Affiliates, or its and their directors, officers, employees, agents,
contractors, subcontractors or consultants (the “Big West Group”) in the performance of the Services or (b) any (i) personal injury (including illness, bodily injury or death) of any member of the Big West Group or
(ii) loss, damage to or destruction of or loss of use of the Big West Refinery or Big West Group furnished items or any other property owned or leased by Big West Group, whether or not caused by the fault or negligence or gross negligence, sole
or concurrent, active or passive, of any Owner Indemnified Party or any other Person, and under any theory of recovery whatsoever. Notwithstanding the foregoing, Big West’s indemnity shall not apply to any part of a Claim satisfied by insurance
maintained by or on behalf of Owner. TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, THE PARTIES ACKNOWLEDGE AND AGREE THAT THE FOREGOING INDEMNIFICATION AND RELEASE SHALL APPLY EVEN IF OWNER OR ANY OF THE OWNER INDEMNIFIED PARTIES ARE NEGLIGENT
(WHETHER SOLE OR CONCURRENT) OR STRICTLY LIABLE. 
  

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 10.2 By Owner. To the fullest extent permitted by Applicable Law, Owner shall
protect, defend, indemnify, hold harmless and release each member of the Big West Group (“Big West Indemnified Parties”) from and against all Claims arising out of or resulting from (a) the gross negligence or willful
misconduct of Owner, Owner’s Affiliates, or its or their directors, officers, employees, agents, contractors, subcontractors or consultants (the “Owner Group”) under this Agreement or (b) any (i) any personal
injury (including illness, bodily injury or death) of any member of the Owner Group or (ii) loss, damage to or destruction or loss of use of the Refinery or any other property owned or leased by any member of the Owner Group, whether or not
caused by the fault or negligence or gross negligence, sole or concurrent, active or passive, of any Big West Indemnified Party or any other Person, and under any theory of recovery whatsoever. Notwithstanding the foregoing, Owner’s indemnity
shall not apply to any part of a Claim satisfied by insurance maintained by or on behalf of Big West. TO THE FULLEST EXTENT PERMITTED BY APPLICABLE LAW, THE PARTIES ACKNOWLEDGE AND AGREE THAT THE FOREGOING INDEMNIFICATION AND RELEASE SHALL APPLY
EVEN IF BIG WEST OR ANY OF THE BIG WEST INDEMNIFIED PARTIES ARE NEGLIGENT (WHETHER SOLE OR CONCURRENT) OR STRICTLY LIABLE. 
 10.3
Procedures Relating to Indemnification. In order for a Party (the “Indemnified Party”) to be entitled to any indemnification from one of the other Parties pursuant to Section 10.1 or
Section 10.2 (the “Indemnifying Party”) or as otherwise provided for under this Agreement with respect to a Third Party Claim, such Indemnified Party must notify the Indemnifying Party in writing of the Third Party Claim
within 15 days after receipt by such Indemnified Party of such written notice of the Third Party Claim; provided, however, that failure to give such notification shall not affect the indemnification provided hereunder except to the extent the
Indemnifying Party shall have been actually prejudiced as a result of such failure. Thereafter, the Indemnified Party shall deliver to the Indemnifying Party, within five Business Days after the Indemnified Party’s receipt thereof, copies of
all notices and documents (including court papers) received by the Indemnified Party relating to the Third Party Claim. The Indemnifying Party will be entitled to participate in the defense of a Third Party Claim made against an Indemnified Party
and, if it so chooses and admits liability under the indemnity, to assume the defense thereof with counsel selected by the Indemnifying Party; provided, with respect to any such assumption, such counsel is not reasonably objected to by the
Indemnified Party and the Indemnifying Party notifies the Indemnified Party of its intention to assume such defense within 60 days of receipt of notice of a Third Party Claim. Should the Indemnifying Party so elect to assume the defense of a Third
Party Claim and for so long as the Indemnifying Party diligently pursues the defense of such claim, the Indemnifying Party will not be liable to the Indemnified Party for any legal expenses subsequently incurred by the Indemnified Party in
connection with the defense thereof. If the Indemnifying Party elects to assume the defense of a Third Party Claim, the Indemnified Party (a) will cooperate in all reasonable respects with the Indemnifying Party in connection with such defense,
(b) will not admit liability with respect to, or settle, compromise or discharge, any Third Party Claim without the Indemnifying Party’s prior written consent and (c) will agree to any settlement, compromise or discharge of a Third
Party Claim which the Indemnifying Party may recommend and which by its terms obligates the Indemnifying Party to pay the full settlement amount of the liability in connection with such Third Party Claim which releases the Indemnified Party
completely in connection with such Third Party Claim and which does not obligate the Indemnified Party to take or forbear to take any action, unless such action does not materially affect the Indemnified Party. In the event the 

  

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Indemnifying Party shall assume the defense of any Third Party Claim as provided above, the Indemnified Party shall be entitled to participate in (but not
control) such defense with its own counsel at its own expense. If the Indemnifying Party does not so assume the defense of any such Third Party Claim, the Indemnified Party may defend and settle the same in such manner as it may deem appropriate.

 ARTICLE 11 
 FORCE
MAJEURE 
 11.1 Force Majeure Event. Subject to the following provisions of this Article 11, a Party
shall not be in default hereunder or responsible for any loss or damage to the other Party resulting from any delay in performing or failure to perform any obligation of such Party under this Agreement (other than Owner’s failure or delay to
make advances and payments for Services performed or to be performed) to the extent such failure or delay is caused by a Force Majeure Event. For clarification purposes, Owner shall not be obligated to make advances or payments for Services that are
not performed as a result of a Force Majeure Event. 
 11.2 Force Majeure Notice. The Party whose ability to
perform is affected by a Force Majeure Event must, as a condition to its right to suspend its obligations under Section 11.1, promptly give the other Party notice setting forth the particulars of the Force Majeure Event and, to the extent
possible, the expected duration of the Force Majeure Event and the Services to be affected by the Force Majeure Event. Such notice shall also include a description of the steps taken and proposed to be taken to lessen and cure the Force Majeure
Event. The cause of the Force Majeure Event shall so far as commercially reasonable be remedied with all reasonable dispatch, except that no Party shall be obligated to resolve any Labor Difficulties other than as it shall determine to be in its
best interests. 
 ARTICLE 12 
 OTHER PROVISIONS 
 12.1 Assignment. Except as permitted pursuant to the Omnibus Agreement,
neither Party may assign or otherwise transfer any of its rights or obligations under this Agreement without the prior written consent of the other Party and any purported assignment or transfer in violation hereof shall be null and void. This
Agreement shall be binding upon, and inure the benefit of, permitted successors and assigns. 
 12.2 Notices. Any
notices given under this Agreement shall be in writing and shall be given to the recipient at the applicable address specified below, unless such address is changed by written notice hereunder. Notice may be given in person or by U.S. mail
(certified), any courier delivery service, by facsimile or by electronic mail. Any notice required or permitted hereunder shall be deemed given upon the earlier of (i) the day of actual receipt by the Party to whom notice is being given or
(ii) the fourth day after being deposited postage prepaid in the U.S. mail as certified mail. Notice by facsimile or electronic mail shall be deemed to be given upon the completion of transmission to the receiving Party during regular business
hours, or if sent after hours, then on the next succeeding Business Day. 
  

 -18- 

 Owner: 
 Big West Oil Operating, LP 
 _____________________________ 
 _____________________________ 
 _____________________________ 
 Email:________________________ 
 with a copy to: 
 _____________________________ 
 _____________________________ 
 _____________________________ 
 Email:________________________ 
 Big West: 
 Big West Oil, LLC 
 _____________________________ 
 _____________________________ 
 _____________________________ 
 Email:________________________ 
 with a copy to: 
 Big West Oil, LLC 
 1104 Country Hills Drive, 7th Floor 
 Ogden, Utah 84403 
 Attn: General Counsel 
 Email:_______________________ 
 12.3 Severability. If any provision of this Agreement shall be finally
determined to be unenforceable, illegal or unlawful, such provision shall, so long as the economic and legal substance of the transactions contemplated hereby is not affected in any materially adverse manner as to any Party, be deemed severed from
this Agreement and the remainder of this Agreement shall remain in full force and effect. 
 12.4 Entire
Agreement. This Agreement (including any schedules or exhibits hereto) and the Omnibus Agreement constitute the entire agreement between the Parties hereto with respect to the subject matter hereof and thereof and supersede all
prior agreements and understandings, oral and written, between the Parties with respect to the subject matter hereof and thereof. 
 12.5
No Modification. No amendments, additions to, alterations, modifications, or waivers of all or any part of this Agreement shall be of any effect, whether by course of dealing or otherwise, unless in writing and signed by
Owner and Big West; provided, Owner may not, without the approval of the Conflicts Committee, agree to any amendment, addition, alteration, modification or waiver of this Agreement that, in the reasonable judgment of the GP, will adversely affect
any holder of Common Units. 
  

 -19- 

 12.6 No Waiver. Failure of either Owner or Big West to require performance of
any provision of this Agreement shall not affect either Party’s right to full performance thereof at any time thereafter, and the waiver by either Owner or Big West of a breach of any provision hereof shall not constitute a waiver of any
similar breach in the future or of any other breach or nullify the effectiveness of such provision. 
 12.7 Safety
Regulations. All employees of each Party when on the property of the other Party will conform to the rules, regulations and procedures concerning safety of such other Party. From time to time, each Party shall furnish the other
Party with complete, accurate and current copies of all such rules, regulations and procedures. 
 12.8 Relationship of
Parties. This Agreement does not create a partnership, joint venture, or relationship of trust or agency between the Parties. 
 12.9 Governing Law. THE INTERPRETATION AND CONSTRUCTION OF THIS AGREEMENT, AND ALL MATTERS RELATING HERETO, SHALL BE GOVERNED BY THE LAWS OF THE STATE OF UTAH APPLICABLE TO CONTRACTS EXECUTED AND TO BE PERFORMED
ENTIRELY WITHIN THE STATE OF UTAH, WITHOUT REFERENCE TO ITS PRINCIPLES OF CONFLICTS OF LAW. SUBJECT TO SECTION 15.10, EACH OF THE PARTIES HEREBY AGREES: (I) TO SUBMIT TO THE EXCLUSIVE JURISDICTION OF ANY STATE OR FEDERAL COURT SITTING IN SALT
LAKE COUNTY, UTAH IN ANY ACTION OR PROCEEDING ARISING OUT OF RELATING TO THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY, (II) THAT ALL CLAIMS IN RESPECT OF ANY SUCH ACTION OR PROCEEDING MAY BE HEARD AND DETERMINED IN ANY SUCH COURT, (III)
THAT SUCH PARTY WILL NOT BRING ANY ACTION OR PROCEEDING ARISING OUT OF OR RELATING TO THIS AGREEMENT IN ANY OTHER COURT, AND (IV) THAT SUCH PARTY WAIVES ANY DEFENSE OF INCONVENIENT FORUM TO THE MAINTENANCE OF ANY SUCH ACTION OR PROCEEDING, AND
WAIVES ANY BOND, SURETY OR OTHER SECURITY THAT MIGHT BE REQUIRED OF ANY OTHER PARTY WITH RESPECT TO ANY SUCH ACTION OR PROCEEDING. 
  

 -20- 

 12.10 Dispute Resolution. (a) The dispute resolution provisions set
forth in this Section 12.10 shall be the final, binding and exclusive means to resolve all disputes, controversies or claims (each, a “dispute”) arising under the Agreement, and each Party irrevocably waives any right to
any trial by jury with respect to any dispute arising under this Agreement; provided, however, that this Section 12.10 shall not limit either Party’s recourse to courts of competent jurisdiction for injunctive or equitable relief that may
be necessary to protect the rights and property of such Party or maintain the status quo before or during the pendency of the process set forth in this Section 12.10. 
 (b) If a dispute arises, the following procedures shall be implemented: 
 (i) Any Party may at any time invoke the dispute resolution procedures set forth in this Section 12.10 as to any dispute by providing
written notice of such action to the other Parties. The disputing Parties within five Business Days after such receipt of notice shall schedule a meeting between the Parties to be held in Ogden, Utah. The meeting shall occur within ten Business Days
after notice of the meeting is delivered to the Parties. The meeting shall be attended by representatives of each Party having decision-making authority regarding the dispute as well as the dispute resolution process. The meeting shall also be
attended by upper management level personnel of each of the Parties, which persons have not previously been directly engaged in asserting or responding to the dispute. Such persons shall attempt in a commercially reasonable manner to negotiate a
resolution of the dispute, which negotiations may entail the involvement of and meetings attended by additional upper management level personnel senior to such persons. If such upper management level personnel shall not have negotiated a resolution
to the dispute within 45 days of the initial notice of such dispute, then a meeting attended by the Chief Executive Officer with full decision-making authority of each ultimate parent company of each of the Parties (which in the case of Owner shall
be the Chief Executive Officer of GP) shall occur and such persons shall attempt in a commercially reasonable manner to negotiate a resolution of the dispute before these procedures may be deemed to have been exhausted. If such persons succeed in
negotiating a resolution of the dispute, the Parties shall be directed (in as comprehensive detail as reasonably practicable) to take the actions necessary to carry out such resolution. Each Party shall have a commercially reasonable time in which
to take the actions required of it, and such period shall automatically be extended if such Party has in good faith and diligently commenced and continued with its actions (a “Cure Period”). 
 (ii) Notwithstanding the existence of any dispute or the pendency of any procedures pursuant to this Section 12.10, and subject to
Section 12.12, the Parties agree and undertake that all payments not in dispute shall continue to be made and that all obligations not in dispute shall continue to be performed. 
 (iii) If a dispute is not resolved pursuant to subsection (b)(i) within 90 days after notice invoking the dispute or if following the Cure
Period, a Party believes in good faith that a dispute still exists, the representatives of the Parties shall engage in mediation (or such other technique of alternative dispute resolution as the Parties may then agree upon), and a specific timetable
and completion date for its implementation shall also be agreed upon. If the completion date therefor shall occur without the Parties having resolved the dispute, then the Parties shall proceed under subsection (b)(iv). 
 (iv) If, after satisfying the requirements above, the dispute is not resolved, then such dispute shall be resolved by any state or federal
court sitting in Salt Lake County, Utah. Each Party acknowledges and agrees that any controversy that may arise under this Agreement is likely to involve complicated and difficult issues, and therefore irrevocably and unconditionally waives any
right it may have to a trial by jury in respect of any litigation directly or indirectly arising out of or relating to this Agreement. Each Party acknowledges and agrees that it understand and has considered the implications of such waiver and it
makes such waiver voluntarily and that it has been induces to enter into this Agreement by, among other things, the mutual waivers in this Section 12.10. 
  

 -21- 

 12.11 Waiver of Consequential Damages. NOTWITHSTANDING ANY PROVISION OF THIS
AGREEMENT, IN NO EVENT SHALL EITHER PARTY EVER BE LIABLE TO THE OTHER PARTY WITH RESPECT TO ANY CLAIM ARISING OUT OF OR RELATING TO THIS AGREEMENT FOR ANY LOST OR PROSPECTIVE PROFITS OR ANY OTHER SPECIAL, CONSEQUENTIAL, INCIDENTAL, OR INDIRECT
LOSSES OR DAMAGES FROM ITS PERFORMANCE UNDER THIS AGREEMENT OR FOR ANY FAILURE OF PERFORMANCE HEREUNDER OR RELATED HERETO, WHETHER ARISING OUT OF BREACH OF CONTRACT, TORT, STRICT LIABILITY, OR OTHERWISE. 
 12.12 Set Off. Each Party has the right to set off against any amounts due to the other Party hereunder any and all amounts that the
other Party owes to the first Party under this Agreement, the Related Agreements or the Omnibus Agreement. 
 [signatures on following page]

  

 -22- 

 IN WITNESS WHEREOF, the Parties have executed this Agreement as of the date first set forth above.

  

					
	BIG WEST OIL OPERATING, LP
		
	By:	 	 
		 	Name:	 	 
		 	Title:	 	 
	
	BIG WEST OIL, LLC
		
	By:	 	 
		 	Name:	 	 
		 	Title:	 	 

 [Signature Page to Shared Services Agreement] 

 ATTACHMENT I 
 DEFINITIONS/INTERPRETATION 
 1.0 Definitions. The following definitions apply for the
purposes of this Agreement: 
 Accounting Procedures means the terms and provisions set forth in Schedule 6. 

Administrative Fee shall have the meaning set forth in Section 5.4. 
 Affiliate means (i) with respect to Big West, any other Person that directly or indirectly through one or more intermediaries
controls, is controlled by or is under common control with, Big West, excluding GP and any other Person that directly or indirectly through one or more intermediaries is controlled by GP; and (ii) with respect to Owner, GP and any other Person
that directly or indirectly through one or more intermediaries is controlled by GP. As used herein, the term “control” means the possession, direct or indirect, of the power to direct or cause the direction of the management and policies
of a Person, whether through ownership of voting securities, by contract or otherwise. 
 Applicable Law means all statutes,
regulations, rules, ordinances, codes, licenses, permits, orders and approvals of each Governmental Authority having jurisdiction over the Parties, including Environmental Laws, all health, building, fire, safety and other codes, ordinances and
requirements and all applicable standards of the National Board of Fire Underwriters, in each case, as amended, and any judicial or administrative interpretation thereof, including any judicial order, consent, decree or judgment; in each case, as
applicable to Owner, Big West, the Refinery or the Big West Refinery. 
 Agreement means this Shared Services Agreement, as the
same may be amended. 
 Approved Annual Budget shall mean the budget so labeled and already approved by Owner and Big West for
the period commencing on the date of this Agreement and ending January 31, 2008 and the budget for any applicable succeeding Fiscal Year proposed by Big West, subject to Section 3.1(b). 
 Bankruptcy Proceeding means with respect to a Party or entity, such Party or entity (i) is dissolved (other than pursuant to a
consolidation, amalgamation or merger); (ii) becomes insolvent or is unable to pay its debts or fails or admits in writing its inability generally to pay its debts as they become due; (iii) makes a general assignment, arrangement or
composition with or for the benefit of its creditors; (iv) institutes a proceeding seeking a judgment of insolvency or bankruptcy or any other relief under any bankruptcy or insolvency law or other similar law affecting creditors’ rights;
(v) has instituted against it a proceeding seeking a judgment of insolvency or bankruptcy or any other relief under any bankruptcy or insolvency law or other similar law affecting creditors’ rights, or a petition is presented for its
winding up or liquidation, and any such proceeding or petition is not dismissed, discharged, stayed or restrained, in each case within 30 days thereafter; (vi) has a resolution passed for its winding-up, official management or liquidation
(other than pursuant to a consolidation, amalgamation or merger); (vii) seeks or becomes subject to the appointment of an administrator, provisional liquidator, conservator, receiver, trustee, custodian or other similar official for it or for
all or substantially 

  

 Attachment I – Page 1 

 
all its assets; (viii) has a secured party take possession of all or substantially all its assets or has a distress, execution, attachment,
sequestration or other legal process levied, enforced, or sued on or against all or substantially all its assets and such secured party maintains possession, or any such process is not dismissed, discharged, stayed or restrained, in each case within
30 days thereafter; (ix) causes or is subject to any event with respect to it which, under the applicable laws of any jurisdiction, has an analogous effect to any of the events specified in clauses (i) to (viii) (inclusive); or
(x) takes any action in furtherance of, or indicating its consent to, approval of, or acquiescence in, any of the foregoing acts. 
 Big West shall have the meaning set out in the first paragraph. 
 Big West Group shall have the meaning
set out in Section 10.1. 
 Big West Indemnified Parties shall have the meaning set forth in Section 10.2.

 Big West Party means as to each Related Agreement, Big West Oil, LLC or its Affiliate that is a party to such agreement and
the successors and assignees to Big West or such Affiliate under such agreement as permitted by the terms of such agreement. 
 Big
West Refinery means the crude unit, tanks, terminals, pipes, land and other assets and properties surrounding the Refinery and owned by Big West or an Affiliate of Big West, the same being more particularly described or depicted on Schedule
4. 
 Big West Refining Agreement means that certain Catalytic Cracking and Alkylation Refining Agreement between Big West Oil
Operating, LP and Big West Oil, LLC, dated of even date herewith, as the same may be amended. 
 Big West Representative shall
have the meaning set forth in Section 2.4. 
 Business Day means any day other than a Saturday, a Sunday, or a holiday on
which national banking associations in the State of Utah are closed. 
 Capital Expenditures means all Expenditures that are
capitalized by Big West in accordance with GAAP and Big West’s accounting capitalization procedures, in each case as consistently applied and as in effect from time to time. 
 Claims shall have the meaning set forth in Section 10.1. 
 Code means the Internal Revenue Code of 1986, as amended. 
 Common Facilities means the facilities described on Schedule 2. 
 Common Facilities
Services means those services described in Section 1.2 and Schedule 3. 
 Common Units shall have the meaning
ascribed to such term in the Omnibus Agreement. 
  

 Attachment I – Page 2 

 Conflicts Committee shall have the meaning ascribed to such term in the Omnibus Agreement.

 Cure Period shall have the meaning set out in Section 12.10(b)(i). 
 dispute shall have the meaning set out in Section 12.10(a). 
 Emergency means the events described in Section 5.2(b). 
 Environmental Law or Environmental Laws means any and all Applicable Laws pertaining to pollution, protection of human health or the environment, or workplace health and safety, including the
Comprehensive Environmental Response, Compensation and Liability Act, 42 U.S.C. § 9601 et seq.; the Resource Conservation and Recovery Act, 42 U.S.C. § 6901 et seq.; the Federal Water Pollution Control Act, 33 U.S.C. § 1251 et seq.;
the Clean Air Act, 42 U.S.C. § 7401 et seq.; the Hazardous Materials Transportation Act, 49 U.S.C. § 1471 et seq.; the Toxic Substances Control Act, 15 U.S.C. §§ 2601 through 2629; the Oil Pollution Act, 33 U.S.C. § 2701 et
seq.; the Emergency Planning and Community Right-to-Know Act, 42 U.S.C. § 11001 et seq.; the Safe Drinking Water Act, 42 U.S.C. §§ 300f through 300j; the Occupational Safety and Health Act, 29 U.S.C. § 651 et seq.; and all
similar Applicable Laws of any Governmental Authority having jurisdiction over the Refinery or the Big West Refinery or their respective operations, and all amendments to such Applicable Laws and all regulations implementing any of the
foregoing. 
 Expenditure means a cost, expense or expenditure. 
 Fiscal Year means each 12 month period beginning on the first day of February of a year and ending on January 31 of the following
year; provided, the first Fiscal Year hereunder shall begin on the date of this Agreement and shall end at the beginning of the first day of the following Fiscal Year; and further provided, the last Fiscal Year shall end at the expiration or
termination of this Agreement. 
 First Approved Annual Budget shall have the meaning set forth in Section 3.1(a).

 Force Majeure Event means the following events, conditions and circumstances, and all similar events, conditions and
circumstances of the kind enumerated herein, for which a Party is rendered, wholly or substantially, unable to perform its obligations hereunder, except in each case, (i) to the extent any of the following is within the reasonable control of,
could be sufficiently alleviated by the reasonable efforts of, or is caused by the gross negligence, breach or default of, the Party claiming the Force Majeure, and provided that, the Party claiming the Force Majeure takes all reasonable efforts to
mitigate the effects of the Force Majeure and (ii) that changes in costs of goods and services (including amounts payable under the Related Agreements), changes in costs of regulatory or other compliance with Applicable Law, and the lack of
finances do not constitute Force Majeure: 
 (a) any act of God or the public enemy, fire, explosion, perils of the sea,
flood, unusually bad weather, drought, war, terrorism, national emergency, riot, sabotage or embargo, and any interruption of or delay in transportation, electrical or other utility 

  

 Attachment I – Page 3 

 
shortage or blackout, or any inadequacy or shortage or failure or breakdown of supply of raw materials or equipment or mechanical breakdown or other
production shutdown; 
 (b) any Labor Difficulties from whatever cause arising and whether or not the demands of the employees
involved are within the power of the claiming Party to concede, including Labor Difficulties affecting transportation facilities, raw material supplies or services to the Big West Refinery or Refinery, which shall constitute events of Force Majeure
to the extent that such Labor Difficulties affect a Party’s ability to perform its obligations hereunder; or 
 (c)
compliance with any order, action, direction or request of any Governmental Authority or with any Applicable Law not brought about by any action or omission on the part of the Party claiming the Force Majeure. 
 GAAP means United States generally accepted accounting principles as in effect from time to time. 
 Governmental Authority means any governmental authority, agency, department, commission, bureau, board, instrumentality, court or
quasi-governmental authority of any foreign nation, the United States, or any other state that has or obtains jurisdiction over the matter in question, or any political subdivision thereof. 
 GP means the general partner of the MLP. 
 Indemnified Party shall have the meaning set forth in Section 10.3. 
 Indemnifying
Party shall have the meaning set forth in Section 10.3. 
 Initial Term shall have the meaning set forth in
Section 7.1. 
 Labor Difficulties means strikes and lockouts, both legal and illegal, and other forms of organized
actions, howsoever called, by labor or other personnel to stop or significantly reduce or slow down work or production or to withdraw or withhold labor or services. 
 Lender means any Person providing financing with respect to the Refinery. 
 Master
Services Agreement means the Master Services Agreement between Big West Oil, LLC and Big West Oil Operating, LP, dated of even date herewith, as the same may be amended. 
 MLP means Big West Oil Partners, LP. 
 Month means calendar month. 
 Monthly Invoice shall have the meaning set forth in Section 5.1.

  

 Attachment I – Page 4 

 Non-Discriminatory Basis means performing any Service or taking any other action without a
preference or bias which unduly favors the Big West Refinery or any part or operation thereof over the Refinery or any part or operation thereof or vice versa. 
 Omnibus Agreement means the Omnibus Agreement between Flying J Inc., Big West Oil, LLC, Big West GP, LLC, Big West Oil Partners, LP, Big West Operating GP, LLC, and Big West Oil Operating, LP, dated of
even date herewith, as the same may be amended. 
 Operating Expenses means all Expenditures that are treated as operating
expenses by Big West in accordance with GAAP and Big West’s accounting procedures, in each case as consistently applied and as in effect from time to time. 
 Owner shall have the meaning set forth in the first paragraph. 
 Owner Group shall have the meaning set forth in Section 10.2. 
 Owner Indemnified Parties shall have the meaning set forth in Section 10.1. 
 Owner Representative shall have the meaning set forth in Section 2.2. 
 Party or Parties means any of the entities named in the first paragraph to this Agreement and any respective successors or
assigns in accordance with the provisions of this Agreement. 
 Permit means all permits, licenses, franchises, authorities,
consents, and approvals, as necessary under Applicable Laws, including Environmental Laws, for operating the Refinery. 
 Person
means any natural person, corporation, limited liability company, partnership, joint venture, trust, unincorporated organization, association, joint stock company, government or any agency or political subdivision thereof or any other
entity. 
 Refinery means the units, equipment and facilities described on Schedule I. 
 Refining Agreements mean (a) the Big West Refining Agreement and (b) any other agreement between Owner and any Person whereby
Owner agrees to process through the Refinery suitable feedstocks supplied by such Person. 
 Related Agreements means the Big
West Refining Agreement, the Master Services Agreement, this Agreement and the Site Lease Agreement. 
 Relevant Month shall
have the meaning set forth in Section 5.1(a). 
 Renewal Term shall have the meaning set forth in Section 7.1.

 Service Director shall have the meaning set forth in Section 2.3. 
 Services means the Common Facilities Services, the Shared Services and the Utility Services. 
 Shared Services shall have the meaning set forth in Section 1.3. 
  

 Attachment I – Page 5 

 Site Lease Agreement means the Site Lease Agreement between Big West Oil, LLC and Big West
Oil Operating, LP dated of even date herewith, as the same may be amended. 
 Subject Services shall have the meaning set forth
in Section 7.3. 
 Term shall have the meaning set forth in Section 7.1. 
 Third Party Claim means a Claim asserted by a Person other than an Owner Indemnified Party or Big West Indemnified Party. 
 Utility Services has the meaning set forth in Section 1.2(d). 
 2.0 Interpretation. Unless the context requires otherwise: (a) the gender (or lack of gender) of all words used in this Agreement
includes the masculine, feminine, and neuter; (b) references to Articles, Sections and Schedules refer to Articles, and Sections of, and Schedules attached to, this Agreement; (c) references to agreements refer to such agreements as
amended from time to time; (d) references to Laws refer to such Laws as they may be amended from time to time, and references to particular provisions of a Law include any corresponding provisions of any succeeding Law; (e) references to
money refer to legal currency of the United States of America; and (f) the terms “includes” and “including” means “including without limitation”. 
  

 Attachment I – Page 6 

 SCHEDULE 1 
 REFINERY 
  

 Schedule 1 – Page 1 

 SCHEDULE 2 
 COMMON FACILITIES 
 Motor control center 
 Central control room 
 Boiler house 
 Railroad siding 
 Office & office equipment 
 Common walkways 
 Chemical storage 
 Maintenance shop

 Fire house 
 Sprinkler system 
 Flare system 
 Laboratory 
  

 Schedule 2 – Page 1 

 SCHEDULE 3 
 COMMON FACILITIES SERVICES 
 Plant Services 
  

	 	•	 	 Maintenance – direct labor and direct supervision for routine maintenance and construction 

  

	 	•	 	 Warehouse – routine supplies and critical spare parts 

  

	 	•	 	 Laboratory 

  

	 	•	 	 Plant safety –includes safety training and maintaining safety equipment 

  

	 	•	 	 Site Security – includes manning front gate (contract) 

  

	 	•	 	 Emergency Response – includes fire brigade, rescue and hazmat teams 

  

	 	•	 	 Railroad Services – direct labor and direct supervision 

  

	 	•	 	 Wastewater Treatment – includes sewer system 

  

	 	•	 	 Flare Services 

 Technical Services 

  

	 	•	 	 Direct Process Engineering 

  

	 	•	 	 Process Safety Management (PSM) 

  

	 	•	 	 Environmental 

  

	 	•	 	 Process Control 

  

	 	•	 	 Project Engineering 

  

	 	•	 	 IT 

 Other Services 
  

	 	•	 	 Buildings and Grounds – HVAC, janitorial, lawn care, weed control, trash, sprinkler system, roads, fencing, lighting. Buildings and Grounds include Maintenance
Shop, Warehouse and associated storage buildings, Central Control Room, Main Office, Security Building, Fire House, Motor Control Centers, Boilerhouse, Chemical Storage, Flare System 

  

	 	•	 	 Misc. – phones, faxes, copiers, printers, mail services, office supplies 

  

 Schedule 3 – Page 1 

 SCHEDULE 4 
 BIG WEST REFINERY 
  

 Schedule 4 – Page 1 

 SCHEDULE 5 
 UTILITY SERVICES 
  

	 	•	 	 Electric Power 

  

	 	•	 	 Natural Gas – for purges 

  

	 	•	 	 Fuel Gas – net producer [However, H2S must be removed in Amine/SRU Unit] 

  

	 	•	 	 Boiler Feed Water 

  

	 	•	 	 Steam – Net producer 

  

	 	•	 	 Cooling water 

  

	 	•	 	 Potable water 

  

	 	•	 	 Instrument/Utility air 

  

 Schedule 5 – Page 1 

 SCHEDULE 6 
 ACCOUNTING PROCEDURES 
  

	1.0	Statements and Billings. Big West shall bill Owner in accordance with Section 5.1(a) of this Agreement. If requested by Owner, Big West will promptly provide
reasonably sufficient support for the Expenditures anticipated to be incurred for the following Month. Bills will be summarized by appropriate classifications indicative of the nature thereof and will be accompanied by such detail and supporting
documentation as Owner may reasonably request. 

  

	2.0	Records. Big West shall maintain accurate books and records covering all of Big West’s performance of the Services. 

  

	3.0	Purchase of Materials. All material, equipment and supplies used or consumed at the Refinery will be owned by Owner and purchased or furnished for its account. So far
as is reasonably practical and consistent with efficient, safe and economical operation as determined by Big West, only such material shall be obtained for the Refinery as may be required for immediate or near-term use, and the accumulation of
surplus stock shall be avoided. To the extent reasonably possible, Big West shall take advantage of discounts available by early payments and pass such benefits (or an allocable portion thereof) on to Owner. 

  

	4.0	Accounting Principles. 

  

	 	(a)	Big West is part of an affiliated group of companies (the “Affiliated Group”) that as of the date of this Agreement are engaged in exploration and production of oil and
gas; refining, transportation and marketing of petroleum products; and the provision of financial, insurance and technology products and services. Accounting, purchasing, and risk management (among other functions and services) as of the date of
this Agreement are managed or provided by Big West or one of its Affiliates to the Affiliated Group. The costs and expenses incurred by Big West or such Affiliate in managing or providing such functions and services are accrued on the books and
records of Big West in accordance with GAAP and are allocated (where applicable) among the members of the Affiliated Group in accordance with GAAP (the “Accounting Principles”). 

  

	 	(b)	For purposes of this Schedule, Expenditures shall be classified as either “Refinery Only Expenditures” or “Other Expenditures”: 

  

	 	(i)	“Refinery Only Expenditures” shall be comprised of the Expenditures (Operating Expenses and Capital Expenditures) which are incurred solely in respect of the Refinery,
Owner or Owner’s business. Refinery Only Expenditures shall include (without limitation) Taxes imposed on the Refinery or the operation thereof, the cost of employees, labor, materials, equipment, supplies, replacement parts, license and Permit
fees and fees of accountants and other professionals, in case incurred solely in respect of the Refinery, Owner or Owner’s business. 

  

 Schedule 6 – Page 1 

	 	(ii)	“Other Expenditures” shall include all Expenditures (Operating and Capital Expenditures) other than Refinery Only Expenditures. 

  

	 	(c)	Big West shall apply the Accounting Principles in determining the Expenditures and in allocating the Other Expenditures among Owner and Big West or the other applicable members of
the Affiliated Group. The Accounting Principles shall provide a mechanism for validating an Expenditure and all allocations of an Expenditure. If Owner believes that the determination or allocation of any Expenditure is inconsistent with the
Accounting Principles, then Owner shall notify Big West in writing of the specific manner in which Owner regards such determination or allocation to be deficient or objectionable. Big West shall either correct or change such determination or
allocation in accordance with Owner’s notice, or, if Big West disagrees with Owner’s notice, disputes shall be resolved in accordance with Section 12.10 of this Agreement. Owner’s auditors and the Audit Committee of the GP may
make reasonable suggestions on accounting relating to this Agreement, then the Big West will reasonably cooperate with Owner in addressing such changes; provided, the implementation of such suggestions shall be subject to the mutual agreement of
Owner and Big West. 

  

	 	(d)	There shall be no duplication of charges for the same Expenditure. Likewise, no duplication of an Expenditure that has been charged to Owner under any other agreement between the
Parties may occur. 

  

 Schedule 6 – Page 2

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