Tax Rulings. Neither KCPL nor any of the KCPL Subsidiaries has received a Tax Ruling (as defined below) or entered into a Closing Agreement (as defined below) with any taxing authority. "Tax Ruling," as used in this Agreement, shall mean a written ruling of a taxing authority relating to Taxes. "Closing Agreement," as used in this Agreement, shall mean a written and legally binding agreement with a taxing authority relating to Taxes.
Appears in 5 contracts
Samples: Agreement and Plan of Merger (Western Resources Inc /Ks), And Restated Agreement and Plan of Merger (Kansas Gas & Electric Co /Ks/), Agreement and Plan of Merger (Western Resources Inc /Ks)