Viking Gas Transmission Company

First Revised Volume No. 1

Effective Date: 10/01/2006, Docket: RP06-584-000, Status: Effective

Fourth Revised Sheet No. 38A Fourth Revised Sheet No. 38A : Effective

Superseding: Third Revised Sheet No. 38A

RATE SCHEDULE PAL

PARK AND LOAN SERVICES

1. AVAILABILITY

This Rate Schedule is available for the parking and loaning (PAL) of natural gas on an

interruptible basis by Company for any Buyer which has executed a Gas Park and Loan

Agreement ("PAL Agreement") for service under this Rate Schedule.

2. APPLICABILITY AND CHARACTER OF SERVICE

PAL services under this Rate Schedule shall be provided when and to the extent that

Company determines that it may provide PAL services without detriment or disadvantage

to Company's firm Shippers. Company may interrupt service to any Buyer under this Rate

Schedule at any time and without prior notice to the extent required to provide service

to any firm Shipper under Rate Schedules FT-A or LMS or any interruptible Shipper under

Rate Schedule IT or Rate Schedule AOT.

Company shall provide PAL service for a minimum of one (1) Gas Day. The term and

quantity(ies) of each PAL Agreement shall be set forth in the effective Exhibit A of an

executed PAL Agreement. PAL transactions shall occur at a PAL Point mutually agreed

upon by Company and Buyer. In the event parked quantities remain in Company's system

and/or loaned quantities have not been returned to Company's system by the expiration

of a PAL Agreement, Company and Buyer may mutually agree to an extended time frame

and/or modified terms, including the rate, of such PAL Agreement, to permit Buyer to

return such quantities to Company or to permit Company to return such quantities to

Buyer.

A PAL Point shall mean a logical or "paper" point at which Company is authorized to

receive and hold on behalf of Buyer or advance to Buyer a quantity of gas nominated by

Buyer pursuant to the PAL service of Rate Schedule PAL. Company has established PAL

Point to correspond to each physical receipt and delivery point on its system.

2.1 Service under this Rate Schedule shall be provided as follows:

2.1.1 Park Service

Park Service is an interruptible service which provides for:

(a) Company's receipt of gas quantities that have been delivered by

Buyer to a PAL Point on Company's system;

(b) Company holding the parked quantities on Company's system; and

Point where Buyer delivered the gas.

2.1.2 Loan Service

Loan Service is an interruptible service which provides for:

(a) Buyer's receipt of gas quantities from Company at a PAL Point on

Company's system; and

(b) Buyer's return of the loaned gas quantities to Company at the PAL

Point where Buyer received the gas.