Examples of Covered Returns in a sentence
All Covered Returns relating to NEI or Aptus that were required to be filed on or before the Closing have or will be timely filed.
All Covered Taxes shown on such Covered Returns that are payable on or before the Closing Date by NEI or Aptus or are chargeable as a Lien upon any of their assets have been paid to the extent due and payable on or before the Closing Date.
Except as set forth on Schedule 3.22.3, neither NEI nor Aptus is (a) a member of any combined, consolidated, affiliated or unitary tax group (an "Affiliated Group") for purposes of filing Covered Returns or paying Covered Taxes or (b) a party to or bound by any tax sharing or similar Contract with respect to Covered Taxes.
USC has (or by the Closing will have) duly and timely filed all Tax Returns relating to USC and its Subsidiaries with respect to Taxes required to be filed on or before the Closing Date ("Covered Returns").
All such Covered Returns are correct and complete in all material respects.