Questar Pipeline Company

First Revised Volume No. 1

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Effective Date: 06/21/2005, Docket: RP05-349-000, Status: Effective

Second Revised Sheet No. 89 Second Revised Sheet No. 89 : Effective

Superseding: First Revised Sheet No. 89

PART 1

GENERAL TERMS AND CONDITIONS

(Continued)

the additional facilities, except as may otherwise be provided in the

shipper's service agreement.

Shipper's payment to Questar shall include the full cost of the

facility, the tax burden created by the payment as well as the tax on tax

effect generated by the payment. Reimbursement for federal income taxes on

shipper's payment will be computed by first determining the tax on tax effect,

and then deducting the present value of the future tax benefit provided by the

future depreciation of plant involved in the payment.

The tax-on-tax effect will be determined by the product of (a) the

dollar amount qualifying as a contribution in aid of construction under the

Tax Reform Act of 1986 and (b) the "tax rate" divided by 1 minus the tax rate:

i.e.

Tax Rate

1-Tax Rate

The present value of the tax benefit provided by the future depreciation

of plant shall be calculated by Questar according to the present value formula

shown in § 5 to these General Terms and Conditions. Shipper shall have no

ownership interest in the additional facilities installed by Questar.

16. Reserved for Future Use