[Federal Register Volume 60, Number 131 (Monday, July 10, 1995)]
[Notices]
[Pages 35579-35597]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-16783]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Approved Motor Fuel Distribution Terminals

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of issuance of terminal control numbers for approved 
motor fuel terminals.

-----------------------------------------------------------------------

SUMMARY: IRS has developed Terminal Control Numbers (TCN) to clearly 
communicate to the motor fuel industry and other interested parties 
such as state excise taxing authorities, the motor fuel terminal 
facilities that meet the definitions of Internal Revenue Code Section 
4081 and the regulations thereunder. The IRS intends to use the 
terminal numbers to coordinate dyed fuel compliance activities and in 
the future, excise fuel information reporting systems. IRS encourages 
states to adopt and use the numbers for motor fuel information 
reporting where appropriate. This list is published under the authority 
of Internal Revenue Code Section 6103(k)(7).

What Facilities Are Included?

    The listing of Terminal Control Numbers represents IRS approved 
motor fuel terminal locations in the bulk transport/delivery system. 
Approved motor fuel terminals, as defined by Internal Revenue Code 
Section 4081 and the regulations thereunder, receive taxable fuel via a 
pipeline, ship, or barge, deliver taxable fuel across a truck rack and 
be operated by a terminal operator who is properly registered in good 
standing with IRS. Only those taxpayers who are registered with the IRS 
on a Registration for Tax-Free Transactions--Form 637 (637 
Registration) with a suffix code of ``S'' may operate an approved 
terminal. Each TCN identifies a unique physical location in the bulk 
transport/delivery system and is therefore independent of the 
registered operator.

When Does a Terminal Operator Need To Notify IRS of Changes?

    A terminal operator must notify the IRS for any of the following 
changes:

--Terminal ownership or operator changes; or
--A new terminal is opened; or
--A terminal ceases operation.

How Should Notification Be Made?

    Notify the IRS District Office where the Form 637 is issued of the 
change and by FAX the IRS TCN Coordinator at: Internal Revenue Service 
CP:EX:ST:Ex:R&T, Excise, Research & Technology Group, Att: TCN 
Coordinator (202) 622-4388 FAX.
    Changes to the terminal status or other information will be 
published by the Excise Program Office in the IRS Headquarters Office. 
Notification is required in order to retain approved status of the 
terminal and 637 Registration. Failure to notify of changes may lead to 
suspension or revocation of the approved status of the terminal or 637 
Registration. Changes or suspensions of approved status will be 
published monthly.
    If you have any questions regarding the approved terminals or the 
listing, you may contact: Terminal Number Coordinator--Claude ``Bud'' 
Smith at (202) 622-4370 or Excise Research & Technology Manager--John 
C. Love, Jr. (202) 622-4376 (not toll-free numbers).
Marshall V. Washburn,
National Director, Specialty Taxes.

                                 Internal Revenue Service Terminal Control List                                 
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-92-AK-4500.............  Chevron Anchorage......  459 W Bluff Rd........  Anchorage...........  AK....   99501
T-92-AK-4501.............  MAPCO Alaska Anchorage.  1076 Ocean Dock Road..  Anchorage...........  AK....   99501
T-92-AK-4502.............  Texaco R & M Anchorage.  1601 Tidewater........  Anchorage...........  AK....   99501
T-92-AK-4505.............  Tesoro Alaska Petroleum  Mile 22.5 Kenai Spur    Kenai...............  AK....   99611
                            Co.                      Road.                                                      
T-92-AK-4503.............  MAPCO Alaska North Pole  1150 H & H Lane.......  North Pole..........  AK....   99705
T-63-AL-2333.............  Kerr-McGee Oxford......  2625 Highway 78 East..  Anniston............  AL....   36201
T-63-AL-2300.............  Amoco Oil Birmingham...  1600 Mims Ave           Birmingham..........  AL....   35211
                                                     Southwest.                                                 
T-63-AL-2301.............  Chevron Birmingham.....  2400 28th St Southwest  Birmingham..........  AL....   35211
T-63-AL-2302.............  CITGO Birmingham.......  2200 25th St Southwest  Birmingham..........  AL....   35211
T-63-AL-2303.............  Crown Central            2500 Nabors Road......  Birmingham..........  AL....   35211
                            Birmingham.                                                                         
T-63-AL-2305.............  B P Oil Co Birmingham..  1600 Mims Ave SW......  Birmingham..........  AL....   35211


[[Page 35580]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-63-AL-2306.............  Marathon Birmingham....  2704 28th St Southwest  Birmingham..........  AL....   35211
T-63-AL-2307.............  Phillips 66 Birmingham.  2635 Balsam Avenue....  Birmingham..........  AL....   35211
T-63-AL-2308.............  Shell Birmingham.......  2601 Wilson Road......  Birmingham..........  AL....   35221
T-63-AL-2309.............  Southern Facilities      2400 Nabors Road......  Birmingham..........  AL....   35211
                            Birmingham.                                                                         
T-63-AL-2310.............  Star Enterprise          2529 28th St Southwest  Birmingham..........  AL....   35211
                            Birmingham.                                                                         
T-63-AL-2311.............  Kerr-McGee Birmingham..  2600 Ishkooda Road....  Birmingham..........  AL....   35211
T-63-AL-2312.............  Louis Dreyfus            1600 Mims Ave SW......  Birmingham..........  AL....   35211
                            Birmingham.                                                                         
T-63-AL-2321.............  Kerr-McGee Blakely       U S Hwy 90............  Blakely Island......  AL....   36633
                            Island.                                                                             
T-63-AL-2316.............  Coastal Mobile           200 Viaduct Rd........  Chickasaw...........  AL....   36611
                            Chickasaw.                                                                          
T-63-AL-2314.............  Amoco Oil Mobile.......  Hwy 90 and 98.........  Mobile..............  AL....   36601
T-63-AL-2315.............  Coastal Fuels Mobile...  PO Box 1423...........  Mobile..............  AL....   36633
T-63-AL-2322.............  Amoco Oil Montgomery...  3560 Well Rd..........  Montgomery..........  AL....   36108
T-63-AL-2323.............  Chevron USA Montgomery.  200 Hunter Loop Road..  Montgomery..........  AL....   31608
T-63-AL-2324.............  B P Oil Mongtomery.....  Access Highway 31       Montgomery..........  AL....   36108
                                                     North.                                                     
T-63-AL-2325.............  Marathon Montgomery....  320 Hunter Loop Rural   Montgomery..........  AL....   36125
                                                     Rt 6.                                                      
T-63-AL-2327.............  Southern Facilities      420 Hunter Loop Road..  Montgomery..........  AL....   36108
                            Montgomery.                                                                         
T-63-AL-2304.............  Southeast Terminal       Hwy 31 North..........  Montgomery..........  AL....   36108
                            Montgomery.                                                                         
T-63-AL-2326.............  S T Services Montgomery  520 Hunter Loop Road..  Montgomery..........  AL....   36108
T-63-AL-2330.............  S T Services Moundville  PO Box 6T.............  Moundville..........  AL....   35474
T-63-AL-2334.............  LL&E Petroleum Saraland  PO Box 308............  Saraland............  AL....   36571
T-63-AL-2335.............  Murphy Sheffield.......  136 Blackwell Road....  Sheffield...........  AL....   35660
T-63-AL-2329.............  Hunt Refining Co.......  1855 Fairlawn RD......  Tuscaloosa..........  AL....   35401
T-71-AR-2451.............  Lion Oil El Dorado.....  1000 McHenry..........  El Dorado...........  AR....   71730
T-71-AR-2452.............  TEPPCO El Dorado.......  Hwy 167 North.........  El Dorado...........  AR....   71730
T-71-AR-2453.............  Williams Pipe Line Fort  8101 Hwy 71...........  Fort Smith..........  AR....   72903
                            Smith.                                                                              
T-71-AR-2454.............  TEPPCO Helena..........  826 Old Highway.......  Helena..............  AR....   72342
T-71-AR-2456.............  North Little Rock        2725 Central Airport    North Little Rock...  AR....   72117
                            Terminaling.             Rd.                                                        
T-71-AR-2457.............  Exxon USA North Little   2724 Central Airport    North Little Rock...  AR....   72117
                            Rock.                    Rd.                                                        
T-71-AR-2458.............  La Gloria Oil N Little   2626 Central Airport    North Little Rock...  AR....   72117
                            Rock.                    Road.                                                      
T-71-AR-2459.............  Little Rock Terminaling  3222 Central Airport    North Little Rock...  AR....   72117
                                                     Rd.                                                        
T-71-AR-2464.............  Arkansas Terminaling &   Rt 1 Box 67 A.........  North Little Rock...  AR....   72117
                            Trading.                                                                            
T-71-AR-2467.............  Razorback Terminaling..  2801 West Hwy 102 Rt 2  Rogers..............  AR....   72756
T-71-AR-2460.............  Cross Oil & Refining     East Sixth Street.....  Smackover...........  AR....   71762
                            Smackover.                                                                          
T-71-AR-2463.............  Truman Arnold West       South of 8th Street...  West Memphis........  AR....   72303
                            Memphis.                                                                            
T-86-AZ-4311.............  Sunbelt Refining         5415 E Randolph Rd....  Coolidge............  AZ....   85228
                            Coolidge.                                                                           
T-86-AZ-4300.............  Caljet Phoenix.........  125 N 53rd Avenue.....  Phoenix.............  AZ....   85015
T-86-AZ-4301.............  Chevron USA Phoenix....  5110 West Madison.....  Phoenix.............  AZ....   85043
T-86-AZ-4303.............  Pro Petroleum Phoenix..  408 S 43rd Avenue.....  Phoenix.............  AZ....   85009
T-86-AZ-4307.............  UNOCAL Phoenix.........  10 South 51st Avenue..  Phoenix.............  AZ....   85001
T-86-AZ-4304.............  SFPP LP Phoenix........  49 North 53rd Ave Van   Phoenix.............  AZ....   85063
                                                     Buren.                                                     
T-86-AZ-4306.............  Texaco R & M Phoenix...  5325 West Van Buren...  Phoenix.............  AZ....   85043
T-86-AZ-4313.............  ARCO Phoenix...........  5333 W Van Buren St...  Phoenix.............  AZ....   85043
T-86-AZ-4305.............  Mobil Oil Phoenix......  5333 W Van Buren......  Phoenix.............  AZ....   85043
T-86-AZ-4308.............  Chevron USA Tucson.....  3865 East Refinery Way  Tucson..............  AZ....   85713
T-86-AZ-4310.............  SFPP LP Tucson.........  3841 East Refinery Way  Tucson..............  AZ....   85713
T-86-AZ-4312.............  Texaco Tucson..........  3735 South Dodge        Tucson..............  AZ....   85713
                                                     Boulevard.                                                 
T-86-AZ-4309.............  S T Services Tucson....  3605 South Dodge......  Tuscon..............  AZ....   85726
T-33-CA-4750.............  Mobil Oil Atwood.......  1477 Jefferson........  Anaheim.............  CA....   92806
T-77-CA-4662.............  UNOCAL Avila Beach.....  10 San Rafael St......  Avila Beach.........  CA....   93424
T-77-CA-4655.............  Kern Oil Bakersfield...  7724 East Panama Lane.  Bakersfield.........  CA....   93307
T-77-CA-4656.............  Sunland Refing           2152 Coffee Road......  Bakersfield.........  CA....   93302
                            Bakersfield.                                                                        
T-77-CA-4657.............  Texaco Bakersfield.....  2436 Fruitvale Avenue.  Bakersfield.........  CA....   93302
T-77-CA-4661.............  Golden Bear Refinery...  Norris Rd & Manor.....  Bakersfield.........  CA....   93308
T-68-CA-4603.............  Exxon USA Benicia......  3410 East Second        Benicia.............  CA....   94510
                                                     Street.                                                    
T-33-CA-4756.............  Chevron USA Colton.....  2297 South Riverside    Bloomington.........  CA....   92316
                                                     Avenue.                                                    
T-33-CA-4757.............  SFPP LP Colton.........  2359 South Riverside    Bloomington.........  CA....   92316
                                                     Avenue.                                                    
T-33-CA-4758.............  Shell Oil Colton.......  2307 South Riverside    Bloomington.........  CA....   92316
                                                     Avenue.                                                    
T-33-CA-4759.............  Texaco Colton..........  2237 South Riverside    Bloomington.........  CA....   92316
                                                     Avenue.                                                    
T-33-CA-4753.............  ARCO Colton............  2395 S Riverside        Bloomington.........  CA....   92316
                                                     Avenue.                                                    
T-33-CA-4754.............  Mobil Oil Colton.......  2305 S Riverside        Bloomington.........  CA....   92316
                                                     Avenue.                                                    
T-33-CA-4766.............  UNOCAL Bloomington.....  2301 S Riverside......  Bloomington.........  CA....   92316
T-94-CA-4700.............  SFPP LP Brisbane.......  Old County Road.......  Brisbane............  CA....   94005
T-33-CA-4751.............  GATX Tank Storage......  2000 East Sepulveda     Carson..............  CA....   90810
                                                     Blvd.                                                      
T-33-CA-4769.............  ARCO Carson............  2149 E Sepulreda Blvd.  Carson..............  CA....   90749
T-68-CA-4600.............  SFPP LP Chico..........  Midway & Hegan Lane...  Chico...............  CA....   95927
T-68-CA-4601.............  Shell Oil Chico........  Hegan Lane............  Chico...............  CA....   95927
T-68-CA-4620.............  Ultramar Inc Chico.....  Midway & Hegan Lane...  Chico...............  CA....   95927
T-33-CA-4755.............  Calnev Pipe Line Colton  2051 West Slover        Colton..............  CA....   92324
                                                     Avenue.                                                    


[[Page 35581]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-68-CA-4605.............  Wickland Oil Crockett..  90 San Pablo Ave......  Crockett............  CA....   94525
T-33-CA-4761.............  Calnev Pipe Line         34277 Daggett-Yermo     Daggett.............  CA....   92327
                            Daggett.                 Road.                                                      
T-33-CA-4762.............  S T Services Imperial..  349 Aten Road.........  El Centro...........  CA....   92251
T-95-CA-4800.............  Chevron USA El Segundo.  302 West El Segundo     El Segundo..........  CA....   90245
                                                     Blvd.                                                      
T-68-CA-4606.............  Chevron USA Eureka.....  3400 Christie Street..  Eureka..............  CA....   95501
T-68-CA-4615.............  UNOCAL Eureka..........  1200 Railroad Ave.....  Eureka..............  CA....   95502
T-77-CA-4651.............  SFPP LP Fresno.........  4149 South Maple        Fresno..............  CA....   93725
                                                     Avenue.                                                    
T-77-CA-4660.............  Chevron USA Fresno.....  4073 S Maple..........  Fresno..............  CA....   93725
T-68-CA-4608.............  Pacific Refining Co      4901 San Pablo Avenue.  Hercules............  CA....   94547
                            Hercules.                                                                           
T-33-CA-4771.............  Chevron USA Huntington   17881 Gothard St......  Huntington Beach....  CA....   92647
                            Beach.                                                                              
T-33-CA-4763.............  SFPP LP Imperial.......  345 W Aten Road.......  Imperial............  CA....   92251
T-33-CA-4764.............  ARCO Long Beach........  5905 Paramount Ave....  Long Beach..........  CA....   90805
T-33-CA-4767.............  Petro-Diamond Term Long  1920 Lugger Way.......  Long Beach..........  CA....   90805
                            Beach.                                                                              
T-33-CA-4779.............  Chemoil Long Beach.....  2365 E Sepulveda Blvd.  Long Beach..........  CA....   90810
T-95-CA-4803.............  UNOCAL Los Angeles.....  13500 South Broadway..  Los Angeles.........  CA....   90061
T-95-CA-4806.............  UNOCAL Center Street LA  501 N Center St.......  Los Angeles.........  CA....   90012
T-95-CA-4809.............  Shell Oil Los Angeles..  2015 Long Beach Ave...  Los Angeles.........  CA....   90058
T-68-CA-4610.............  Shell Oil Martinez.....  1801 Marvin Vista.....  Martinez............  CA....   94553
T-68-CA-4611.............  Tosco Refining Martinez  Solano Way &            Martinez............  CA....   94553
                                                     Waterfront RD.                                             
T-68-CA-4607.............  Chevron USA Avon.......  611 Solano Way........  Martinez............  CA....   94553
T-95-CA-4811.............  Chevron USA Montebella.  601 South Vail Avenue.  Montebella..........  CA....   90640
T-33-CA-4772.............  SFPP LP Orange.........  1350 North Main Street  Orange..............  CA....   92667
T-95-CA-4808.............  Paramount Petroleum....  8835 Somerset Blvd....  Paramount...........  CA....   90723
T-68-CA-4613.............  SFPP LP Rancho Cordova.  2901 Bradshaw Rd......  Rancho Cordova......  CA....   95741
T-33-CA-4760.............  Tosco Refining Colton..  271 E Slover Avenue...  Rialto..............  CA....   92376
T-68-CA-4614.............  ARCO Richmond..........  1306 Canal Boulevard..  Richmond............  CA....   94807
T-68-CA-4616.............  Chevron Richmond.......  155 Castro St.........  Richmond............  CA....   94802
T-68-CA-4619.............  Texaco Richmond........  100 Cutting Blvd......  Richmond............  CA....   94804
T-68-CA-4617.............  UNOCAL Richmond........  1300 Canal Blvd.......  Richmond............  CA....   94804
T-68-CA-4621.............  Chevron USA Sacramento.  2420 Front Street.....  Sacramento..........  CA....   95818
T-68-CA-4624.............  Tosco Refining           66 Broadway at          Sacramento..........  CA....   95818
                            Sacramento.              Riverside.                                                 
T-68-CA-4618.............  UNOCAL Sacramento......  76 Broadway...........  Sacramento..........  CA....   95818
T-33-CA-4773.............  Chevron USA San Diego..  2351 East Harbor Drive  San Diego...........  CA....   92113
T-33-CA-4774.............  Pacific Southwest San    4370 LaJolla Village    San Diego...........  CA....   92113
                            Diego.                   Drive.                                                     
T-33-CA-4776.............  SFPP LP San Diego......  9950 San Diego Mission  San Diego...........  CA....   92108
                                                     Road.                                                      
T-33-CA-4777.............  Shell Oil San Diego....  9950 San Diego Mission  San Diego...........  CA....   92108
                                                     Road.                                                      
T-33-CA-4778.............  Texaco San Diego.......  9966 San Diego Mission  San Diego...........  CA....   92108
                                                     Road.                                                      
T-33-CA-4782.............  ARCO San Diego.........  2295 E Harbor Drive...  San Diego...........  CA....   92113
T-33-CA-4783.............  Mobil Oil San Diego....  9950 San Diego Mission  San Diego...........  CA....   92108
                                                     Rd.                                                        
T-33-CA-4790.............  UNOCAL San Diego.......  2750 Murphy Canyon Rd.  San Diego...........  CA....   92123
T-77-CA-4650.............  Chevron USA San Jose...  1020 Berryessa Road...  San Jose............  CA....   95133
T-77-CA-4652.............  SFPP LP San Jose.......  2150 Kruse Avenue.....  San Jose............  CA....   95131
T-77-CA-4653.............  Shell Oil San Jose.....  2165 O'Toole Avenue...  San Jose............  CA....   95131
T-33-CA-4780.............  GATX Terminals San       Port of LA Berths 70-   San Pedro...........  CA....   90733
                            Pedro.                   71.                                                        
T-33-CA-4781.............  Western Fuel Oil Co San  2100 North Gaffey.....  San Pedro...........  CA....   90731
                            Pedro.                                                                              
T-95-CA-4801.............  Powerine Oil Santa Fe    12354 East Lakeland Rd  Santa Fe Springs....  CA....   90670
                            Springs.                                                                            
T-95-CA-4802.............  Golden West Santa Fe     13415 Carmenita Road..  Santa Fe Springs....  CA....   90670
                            Springs.                                                                            
T-33-CA-4784.............  ARCO Signal Hill.......  2350 Hathaway Drive...  Signal Hill.........  CA....   90806
T-33-CA-4785.............  Shell Oil Signal Hill..  2457 Redondo Avenue...  Signal Hill.........  CA....   90806
T-94-CA-4703.............  Shell Oil San Francisco  135 North Access Road.  So San Francisco....  CA....   94080
T-95-CA-4807.............  ARCO Vinvale Terminal..  8601 S Garfield Ave...  South Gate..........  CA....   90280
T-68-CA-4625.............  Tosco Refining Stockton  3505 Navy Drive.......  Stockton............  CA....   95203
T-68-CA-4626.............  S T Services Stockton..  2941 Navy Drive.......  Stockton............  CA....   95203
T-68-CA-4628.............  Shell Oil Stockton.....  3515 Navy Drive.......  Stockton............  CA....   95203
T-68-CA-4629.............  Tesoro Refining Mktg     3033 Navy Drive.......  Stockton............  CA....   95205
                            Stockton.                                                                           
T-68-CA-4630.............  Time Oil Stockton......  3015 Navy Drive.......  Stockton............  CA....   95206
T-68-CA-4609.............  ARCO Stockton Terminal.  2700 West Washington    Stockton............  CA....   95203
                                                     St.                                                        
T-33-CA-4786.............  Mobil Oil Torrance.....  3700 West 190th Street  Torrance............  CA....   90509
T-68-CA-4604.............  Chevron USA Banta......  22888 S Kasson Rd.....  Tracy...............  CA....   95376
T-95-CA-4804.............  Shell Oil Van Nuys.....  8100 Haskell Avenue...  Van Nuys............  CA....   91326
T-95-CA-4810.............  Chevron USA Van Nuys...  15359 Oxnard Street...  Van Nuys............  CA....   91411
T-77-CA-4654.............  Shell Oil Ventura......  3284 North Ventura      Ventura.............  CA....   93001
                                                     Avenue.                                                    
T-95-CA-4805.............  Mobil Oil Vernon.......  2709 East 37th Street.  Vernon..............  CA....   90058
T-68-CA-4622.............  Shell Oil West           1509 South River Road.  West Sacramento.....  CA....   95691
                            Sacramento.                                                                         
T-68-CA-4631.............  Tesoro Ref West          1700 South River Road.  West Sacramento.....  CA....   95691
                            Sacramento.                                                                         
T-68-CA-4612.............  ARCO Sacramento........  1701 South River Road.  West Sacramento.....  CA....   95691
T-33-CA-4768.............  Texaco Long Beach......  1926 East Pacific       Wilmington..........  CA....   90744
                                                     Coast Hwy.                                                 
T-33-CA-4770.............  Texaco LA Harbor.......  2101 East Pacific       Wilmington..........  CA....   90744
                                                     Coast Hwy.                                                 
T-33-CA-4789.............  Ultramar Inc Wilmington  2402 E Anaheim St.....  Wilmington..........  CA....   90744


[[Page 35582]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-33-CA-4752.............  UNOCAL Wilmington......  1660 W Anaheim St.....  Wilmington..........  CA....   90744
T-84-CO-4100.............  Chase Pipeline Aurora..  15000 East Smith Road.  Aurora..............  CO....   80011
T-84-CO-4108.............  Diamond Colorado         7810 Drennan..........  Colorado Springs....  CO....   80925
                            Springs.                                                                            
T-84-CO-4101.............  Total Petroleum Denver.  5800 Brighton           Commerce City.......  CO....   80022
                                                     Boulevard.                                                 
T-84-CO-4102.............  Conoco Denver..........  5575 Brighton           Commerce City.......  CO....   80022
                                                     Boulevard.                                                 
T-84-CO-4103.............  Diamond Shamrock Denver  3601 East 56th Street.  Commerce City.......  CO....   80022
T-84-CO-4104.............  Phillips 66 Commerce     3960 East 56th Avenue.  Commerce City.......  CO....   80022
                            City.                                                                               
T-84-CO-4105.............  WYCO Pipe Line Dupont..  8160 Krameria.........  DuPont..............  CO....   80024
T-84-CO-4106.............  WYCO Pipe Line Fountain  7 Miles South of Old    Fountain............  CO....   80024
                                                     Hwy 85.                                                    
T-84-CO-4107.............  Landmark Petroleum       1493 Hwy 6 & 50.......  Fruita..............  CO....   81521
                            Fruita.                                                                             
T-84-CO-4109.............  Sinclair Pipeline        8581 East 96th Ave....  Henderson...........  CO....   80640
                            Henderson.                                                                          
T-06-CT-1250.............  Hoffman Fuel Bridgeport  156 East Washington     Bridgeport..........  CT....    6604
                                                     Avenue.                                                    
T-06-CT-1256.............  Shell Bridgeport Plant.  250 Eagles Nest Road..  Bridgeport..........  CT....    6607
T-06-CT-1253.............  Star Enterprise E        Riverside Drive.......  East Hartford.......  CT....    6108
                            Hartford.                                                                           
T-06-CT-1255.............  Amerada Hess Groton....  443 Eastern Point Road  Groton..............  CT....    6340
T-06-CT-1257.............  Amerada Hess New Haven.  100 River Street......  New Haven...........  CT....    6513
T-06-CT-1261.............  Getty Terminal New       85 Forbes Avenue......  New Haven...........  CT....    6512
                            Haven.                                                                              
T-06-CT-1262.............  Gulf Oil New Haven.....  500 Waterfront Street.  New Haven...........  CT....    6512
T-06-CT-1263.............  Mobil Oil New Haven....  134 Forbes Avenue.....  New Haven...........  CT....    6512
T-06-CT-1254.............  Northeast Petroleum New  481 East Shore Parkway  New Haven...........  CT....    6512
                            Haven.                                                                              
T-06-CT-1264.............  Gateway Terminal New     400 Waterfront St.....  New Haven...........  CT....    6512
                            Haven.                                                                              
T-06-CT-1260.............  Louis Dreyfus Norwich..  340 West Thomas Street  Norwich.............  CT....    6360
T-06-CT-1252.............  CITGO Rocky Hill.......  109 Dividend Road.....  Rocky Hill..........  CT....    6067
T-06-CT-1268.............  Hoffman Fuel Stamford..  100 Southfield Avenue.  Stamford............  CT....    6902
T-06-CT-1251.............  Sprague Energy Stamford  10 Water St...........  Stamford............  CT....    6902
T-06-CT-1270.............  Northeast Petroleum      80 Burbank Road.......  Wethersfield........  CT....    6109
                            Wethersfield.                                                                       
T-06-CT-1259.............  Amerada Hess             50 Burbank Road.......  Wethersfield........  CT....    6109
                            Wethersfield.                                                                       
T-52-MD-1553.............  Steuart Petroleum DC...  401 Farragut Street NE  Washington..........  DC....   20111
T-52-MD-1564.............  Steuart Petroleum......  1333 M St SE..........  Washington..........  DC....   20111
T-51-DE-1601.............  Blades Terminal-         Blades Causeway.......  Blades..............  DE....   19973
                            Peninsula Oil.                                                                      
T-51-DE-1600.............  Star Enterprise          River Rd and J Street.  Delaware City.......  DE....   19706
                            Delaware City.                                                                      
T-51-DE-1603.............  Wilco Inc, Peninsula     PO Box 389............  Seaford.............  DE....        
                            Oil Co.                                                                             
T-59-FL-2138.............  Coastal Fuels Cape       Port Canaveral........  Cape Canaveral......  FL....   32920
                            Canaveral.                                                                          
T-65-FL-2153.............  Chevron USA Port         1400 SE 24th Street...  Fort Lauderdale.....  FL....   33316
                            Everglades.                                                                         
T-65-FL-2156.............  Amerada Hess Port        1501 SE 20th St.......  Fort Lauderdale.....  FL....   33316
                            Everglades.                                                                         
T-65-FL-2157.............  CITGO Port Everglades..  800 SE 28th Street....  Fort Lauderdale.....  FL....   33316
T-65-FL-2150.............  Coastal Fuels Port       2401 Eisenhower Blvd..  Fort Lauderdale.....  FL....   33316
                            Everglades.                                                                         
T-65-FL-2160.............  Marathon Oil Port        1601 SE 20th St.......  Fort Lauderdale.....  FL....   33316
                            Everglades.                                                                         
T-65-FL-2161.............  Mobil Oil Port           1150 Spangler Blvd....  Fort Lauderdale.....  FL....   33316
                            Everglades.                                                                         
T-65-FL-2163.............  Shell Oil Port           909 SE 24 St..........  Fort Lauderdale.....  FL....   33335
                            Everglades.                                                                         
T-65-FL-2165.............  Louis Dreyfus Port       2701 SE 14th Ave......  Fort Lauderdale.....  FL....   33316
                            Everglades.                                                                         
T-59-FL-2115.............  Murphy Oil Freeport....  200 Center St.........  Freeport............  FL....   32439
T-65-FL-2154.............  GATX Terminals Port      1500 SE 26 Street.....  Ft Lauderdale.......  FL....   33316
                            Everglades.                                                                         
T-65-FL-2151.............  S T Services Homestead.  13195 S W 288th Street  Homestead...........  FL....   33033
T-59-FL-2102.............  Amerada Hess             2617 Heckscher Drive..  Jacksonville........  FL....   32226
                            Jacksonville.                                                                       
T-59-FL-2103.............  Amoco Oil Jacksonville.  2054 Heckscher Drive..  Jacksonville........  FL....   32226
T-59-FL-2104.............  Chevron USA              3117 Talleyrand Avenue  Jacksonville........  FL....   32206
                            Jacksonville.                                                                       
T-59-FL-2105.............  Coastal Fuels            3529 Talleyrand Avenue  Jacksonville........  FL....   32206
                            Jacksonville.                                                                       
T-59-FL-2106.............  B P Oil Jacksonville...  Access I-95...........  Jacksonville........  FL....   32218
T-59-FL-2108.............  Koch Refining            1974 Talleyrand Avenue  Jacksonville........  FL....   32239
                            Jacksonville.                                                                       
T-59-FL-2109.............  Petroleum Fuel           1903 E Adams St.......  Jacksonville........  FL....   32202
                            Jacksonville.                                                                       
T-59-FL-2112.............  Steuart Petroleum        6531 Evergreen Avenue.  Jacksonville........  FL....   32208
                            Jacksonville.                                                                       
T-59-FL-2113.............  Kerr-McGee Jacksonville  2470 Talleyrand Blvd..  Jacksonville........  FL....   32206
T-59-FL-2114.............  Kerr-McGee Niceville...  904 Bayshore Drive....  Niceville...........  FL....   32578
T-59-FL-2122.............  Coastal Fuels Point      PO Box 939............  Palmetto............  FL....   34220
                            Manatee.                                                                            
T-59-FL-2116.............  Chevron USA Panama City  500 West Fifth Street.  Panama City.........  FL....   32402
T-59-FL-2117.............  CITGO Panama City......  122 South Center        Panama City.........  FL....   32401
                                                     Avenue.                                                    
T-59-FL-2118.............  Coastal Fuels Pensacola  640 S Barracks St.....  Pensacola...........  FL....   32501
T-59-FL-2119.............  Pensacola Terminals....  3088 Barrancas Avenue.  Pensacola...........  FL....   32507
T-59-FL-2120.............  Louis Dreyfus Pensacola  5115 South Clubb St...  Pensacola...........  FL....   32501
T-65-FL-2152.............  Amoco Oil Port           1180 Spangler Road....  Port Everglades.....  FL....   33316
                            Everglades.                                                                         
T-65-FL-2164.............  Star Enterprise Port     1200 Southeast 28th     Port Everglades.....  FL....   33316
                            Everglade.               Street.                                                    
T-59-FL-2124.............  Shell Oil Port Tampa...  6500 Commerce St......  Port Tampa..........  FL....   33616
T-59-FL-2125.............  Murphy Oil St Marks....  585 Port Leon Drive...  St Marks............  FL....   32355
T-59-FL-2127.............  TOC Terminals St Marks.  25 miles south of       St Marks............  FL....   32355
                                                     Tallahassee.                                               
T-59-FL-2129.............  GATX Terminal Taft.....  9919 Palm Avenue......  Taft................  FL....   32824
T-59-FL-2100.............  Murphy Oil USA Tampa...  1306 Ingram Ave.......  Tampa...............  FL....   33601
T-59-FL-2101.............  Louis Dreyfus Tampa....  1523 Port Avenue......  Tampa...............  FL....   33605


[[Page 35583]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-59-FL-2123.............  GATX Terminals Port      100 GATX Drive........  Tampa...............  FL....   33605
                            Tampa.                                                                              
T-59-FL-2130.............  Amoco Oil Tampa........  848 McCloskey           Tampa...............  FL....   33605
                                                     Boulevard.                                                 
T-59-FL-2131.............  Chevron USA Tampa......  5500 Commerce Street..  Tampa...............  FL....   33616
T-59-FL-2133.............  CITGO Tampa............  801 McCloskey Blvd....  Tampa...............  FL....   33605
T-59-FL-2135.............  B P Oil Tampa..........  5881 Ingraham Street..  Tampa...............  FL....   33686
T-59-FL-2136.............  Marathon Oil Tampa.....  425 South 20th Street.  Tampa...............  FL....   33605
T-59-FL-2137.............  Star Enterprise Tampa..  519 19th Street.......  Tampa...............  FL....   33605
T-59-FL-2107.............  Amerada Hess Tampa.....  504 N 19th Street.....  Tampa...............  FL....   33605
T-58-GA-2500.............  Phillips Pipeline        1603 W Oakridge Dr....  Albany..............  GA....   31707
                            Albany.                                                                             
T-58-GA-2501.............  Southern Facilities      1722 W Oakridge Dr....  Albany..............  GA....   31707
                            Albany.                                                                             
T-58-GA-2502.............  Louis Dreyfus Albany...  1162 Gillionville Rd..  Albany..............  GA....   31707
T-58-GA-2505.............  Louis Dreyfus Americus.  Plains Road Highway     Americus............  GA....   31709
                                                     280 W.                                                     
T-58-GA-2506.............  Chevron USA Athens.....  3460 Jefferson Road...  Athens..............  GA....   30607
T-58-GA-2508.............  Louis Dreyfus Athens...  3450 Jefferson Road...  Athens..............  GA....   30607
T-58-GA-2511.............  Louis Dreyfus Atlanta..  3132 Parrot Avenue      Atlanta.............  GA....   30318
                                                     Northwest.                                                 
T-58-GA-2504.............  S T Services Augusta...  209 Sand Bar Ferry      Augusta.............  GA....   30901
                                                     Road.                                                      
T-58-GA-2514.............  Star Enterprise          803 East Shotwell       Bainbridge..........  GA....   31717
                            Bainbridge.              Street.                                                    
T-58-GA-2515.............  Louis Dreyfus            1909 East Shotwell      Bainbridge..........  GA....   31717
                            Bainbridge.              Street.                                                    
T-58-GA-2516.............  Stratus Petroleum        Hwy 62 W &              Blakely.............  GA....   31723
                            Blakely.                 Chattahoochee Rd.                                          
T-58-GA-2517.............  S T Services Bremen....  Hwy 27 South..........  Bremen..............  GA....   30110
T-58-GA-2518.............  Steuart Petroleum        211 Newcastle Street..  Brunswick...........  GA....   31520
                            Brunswick.                                                                          
T-58-GA-2519.............  Fina Oil & Chemical      2970 Parrott Avenue...  Chattahoochee.......  GA....   30318
                            Atlanta.                                                                            
T-58-GA-2520.............  Chevron USA Columbus...  5131 Miller Road......  Columbus............  GA....   31908
T-58-GA-2521.............  Crown Central Columbus.  4840 Miller Rd........  Columbus............  GA....   31904
T-58-GA-2522.............  ITAPCO Inc Columbus....  5225 Miller Road......  Columbus............  GA....   31904
T-58-GA-2523.............  Marathon Oil Columbus..  5030 Miller Road......  Columbus............  GA....   31908
T-58-GA-2524.............  S T Services Columbus..  800 Lumpkin Boulevard.  Columbus............  GA....   31901
T-58-GA-2510.............  Star Enterprise          4127 Winters Chapel     Doraville...........  GA....   30360
                            Doraville.               Road.                                                      
T-58-GA-2525.............  Amerada Hess Doraville.  2836 Woodwin Road.....  Doraville...........  GA....   30362
T-58-GA-2526.............  Amoco Oil Doraville....  6430 New Peachtree      Doraville...........  GA....   30340
                                                     Road.                                                      
T-58-GA-2527.............  Ashland Doraville......  4201 Winters Chapel     Doraville...........  GA....   30360
                                                     Road.                                                      
T-58-GA-2528.............  Chevron USA Doraville..  4026 Winters Chapel     Doraville...........  GA....   30362
                                                     Road.                                                      
T-58-GA-2529.............  CITGO Doraville........  3877 Flowers Drive....  Doraville...........  GA....   30362
T-58-GA-2530.............  Crown Central Doraville  2765 Woodwin Rd.......  Doraville...........  GA....   30360
T-58-GA-2531.............  Exxon USA Doraville....  4143 Winters Chapel Rd  Doraville...........  GA....   30360
T-58-GA-2532.............  Marathon Oil Doraville.  6293 New Peachtree      Doraville...........  GA....   30341
                                                     Road.                                                      
T-58-GA-2533.............  Phillips Pipeline        4149 Winters Chapel     Doraville...........  GA....   30360
                            Doraville.               Road.                                                      
T-58-GA-2534.............  Amoco Oil Doraville....  4064 Winters Chapel Rd  Doraville...........  GA....   30340
T-58-GA-2535.............  Southern Facilities      2797 Woodwin Road.....  Doraville...........  GA....   30360
                            Doraville.                                                                          
T-58-GA-2537.............  Louis Dreyfus Griffin..  643B East McIntosh      Griffin.............  GA....   30223
                                                     Road.                                                      
T-58-GA-2538.............  Chevron USA Macon......  2476 Allen Road.......  Macon...............  GA....   31206
T-58-GA-2541.............  Marathon Oil Macon.....  2445 Allen Road.......  Macon...............  GA....   31206
T-58-GA-2542.............  S T Services Macon.....  6225 Hawkinsville Road  Macon...............  GA....   31206
T-58-GA-2543.............  Southern Facilities      2505 Allen Road.......  Macon...............  GA....   31206
                            Macon.                                                                              
T-58-GA-2544.............  Louis Dreyfus Macon....  5041 Foryth Rd........  Macon...............  GA....   31210
T-58-GA-2545.............  Marathon Oil Powder      3895 Anderson Farm      Powder Springs......  GA....   30073
                            Springs.                 Road NW.                                                   
T-58-GA-2547.............  Louis Dreyfus Southeast  2671 Calhoun Road.....  Rome................  GA....   30161
T-58-GA-2548.............  Steuart Petroleum        1 Woodcock Road.......  Savannah............  GA....   31404
                            Savannah.                                                                           
T-58-GA-2550.............  Colonial Oil Savannah..  101 North Lathrop Ave.  Savannah............  GA....   31401
T-58-GA-2551.............  Paktank Corp Savannah    Georgia Ports Garden    Savannah............  GA....   31418
                            Term.                    City.                                                      
T-58-GA-2552.............  UNOCAL Savannah........  Deptford Tract          Savannah............  GA....   31412
                                                     President St.                                              
T-58-GA-2503.............  CITGO Savannah.........  Foundation Dr.........  Savannah............  GA....   31402
T-99-HI-4552.............  Chevron USA Hilo.......  666 Kalanianaole        Hilo................  HI....   96720
                                                     Avenue.                                                    
T-99-HI-4558.............  Shell Oil Hilo.........  661 Kalanianaole Ave..  Hilo................  HI....   96720
T-99-HI-4559.............  UNOCAL Hilo............  607 Kalanianaole Ave..  Hilo................  HI....   96420
T-99-HI-4560.............  Texaco Hilo............  999 Kalanianaole Ave..  Hilo................  HI....   96720
T-99-HI-4561.............  BHP Petroleum Americas   700 Kalanianaole Ave..  Hilo................  HI....   96720
                            Hilo.                                                                               
T-99-HI-4553.............  Chevron USA Honolulu...  777 North Nimitz        Honolulu............  HI....   96817
                                                     Highway.                                                   
T-99-HI-4556.............  UNOCAL Honolulu........  411 Pacific St........  Honolulu............  HI....   96814
T-99-HI-4557.............  Shell Oil Honolulu.....  789 N Nimitz..........  Honolulu............  HI....   96814
T-99-HI-4564.............  BHP Petro Americas Term  739A North Nimitz       Honolulu............  HI....   96814
                            29-A.                    Highway.                                                   
T-99-HI-4554.............  Chevron USA Kahului....  100A Hobron Avenue....  Kahului.............  HI....   96732
T-99-HI-4563.............  BHP Petro Americas       140 H Hobron Ave......  Kahului.............  HI....   96742
                            Kahului.                                                                            
T-99-HI-4565.............  UNOCAL Kahului.........  76 Hobron Ave.........  Kahului.............  HI....   96732
T-99-HI-4566.............  Shell Kahului..........  60 Hobron.............  Kahului.............  HI....   96742
T-99-HI-4562.............  Shell Oil Nawiliwili...  3145 Waapa Rd.........  Lihue...............  HI....   96766
T-99-HI-4551.............  Texaco Barber's Point..  Barber's Point........  Oahu................  HI....   96706
T-99-HI-4555.............  Chevron USA Port Allen.  A & B Road Port.......  Port Allen..........  HI....   96704
T-42-IA-3450.............  Amoco Oil Bettendorf...  75 South 31st Street..  Bettendorf..........  IA....   52722
T-42-IA-3451.............  Koch Refining            4100 Elm St...........  Bettendorf..........  IA....   52722
                            Bettendorf.                                                                         


[[Page 35584]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-42-IA-3452.............  Phillips Petro           2925 Depot Street.....  Bettendorf..........  IA....   52722
                            Bettendorf.                                                                         
T-42-IA-3471.............  UNO-VEN Riverdale......  312 South Bellingham    Bettendorf..........  IA....   52722
                                                     Street.                                                    
T-42-IA-3465.............  Williams Pipe Line       2810 East Main........  Clear Lake..........  IA....   50428
                            Mason City.                                                                         
T-42-IA-3463.............  Williams Pipe Line Iowa  912 First Avenue......  Coralville..........  IA....   52241
                            City.                                                                               
T-42-IA-3454.............  Amoco Oil Council        829 East South Bridge   Council Bluffs......  IA....   51501
                            Bluffs.                  Rd.                                                        
T-42-IA-3455.............  National Coop Council    825 East South Omaha    Council Bluffs......  IA....   51502
                            Bluffs.                  Bridge Rd.                                                 
T-42-IA-3456.............  Amoco Oil Des Moines...  1501 Northwest 86th     Des Moines..........  IA....   50325
                                                     Street.                                                    
T-42-IA-3457.............  Williams Pipe Line Des   2503 Southeast 43rd     Des Moines..........  IA....   50317
                            Moines.                  Street.                                                    
T-42-IA-3459.............  Koch Refining Dubuque..  PO Box 921............  Dubuque.............  IA....   52004
T-42-IA-3460.............  Williams Pipe Line       8038 St Joe's Prairie   Dubuque.............  IA....   52003
                            Dubuque.                 Rd.                                                        
T-42-IA-3461.............  Williams Pipe Line Fort  6 miles from Ft Dodge.  Duncombe............  IA....   50532
                            Dodge.                                                                              
T-42-IA-3462.............  Sinclair Pipeline Fort   35th St & Santa Fe      Fort Madison........  IA....   52627
                            Madison.                 Bridge.                                                    
T-42-IA-3458.............  Amoco Oil Dubuque......  8 Mi W of Dubuque on    Julian..............  IA....   52001
                                                     Hwy 20.                                                    
T-42-IA-3464.............  Kaneb Pipe Line Le Mars  US Hwy 75/7 Miles N of  Le Mars.............  IA....   51031
                                                     LeMars.                                                    
T-42-IA-3466.............  Kaneb Pipe Line Milford  1 mile W of Milford &   Milford.............  IA....   51351
                                                     Hwy 71.                                                    
T-42-IA-3467.............  Williams Pipe Line       RT #1.................  Milford.............  IA....   51351
                            Milford.                                                                            
T-42-IA-3468.............  Amoco Oil North Liberty  2092 Hwy 965 NE.......  North Liberty.......  IA....   52317
T-42-IA-3469.............  Amoco Oil Ottumwa......  Three miles west on US  Ottumwa.............  IA....   52501
                                                     34.                                                        
T-42-IA-3470.............  Heartland Pleasant Hill  4500 Vandalia.........  Pleasant Hill.......  IA....   50317
T-42-IA-3472.............  Kaneb Pipeline Rock      State Hwy 9...........  Rock Rapids.........  IA....   51246
                            Rapids.                                                                             
T-42-IA-3473.............  Williams Pipe Line       4300 41st Street......  Sioux City..........  IA....   51108
                            Sioux City.                                                                         
T-42-IA-3453.............  Williams Pipe Line       3701 South Lewis Blvd.  Sioux City..........  IA....   51106
                            Sioux South.                                                                        
T-42-IA-3474.............  Williams Pipe Line       5360 Eldora Rd........  Waterloo............  IA....   50701
                            Waterloo.                                                                           
T-82-ID-4150.............  Boise Idaho Terminal...  321 North Curtis Road.  Boise...............  ID....   83707
T-82-ID-4152.............  Flying J Boise.........  70 North Philipi Road.  Boise...............  ID....   83706
T-82-ID-4151.............  Northwest Terminaling    321 North Curtis Rd...  Boise...............  ID....   83704
                            Boise.                                                                              
T-82-ID-4155.............  Amoco Oil Burley.......  421 East Highway 81...  Burley..............  ID....   83318
T-82-ID-4157.............  Burley Products          425 East Hwy 81 PO Box  Burley..............  ID....   83318
                            Terminal.                233.                                                       
T-82-ID-4159.............  Chevron Pipeline         Rowland Road Route One  Pocatello...........  ID....   83201
                            Pocatello.                                                                          
T-36-IL-3319.............  Williams Pipe Line       1222 U S Route 30.....  Amboy...............  IL....   61310
                            Amboy.                                                                              
T-36-IL-3305.............  GATX Terminals Argo....  8500 West 68th Street.  Argo................  IL....   60501
T-36-IL-3304.............  CITGO Mt Prospect......  2316 Terminal Drive...  Arlington Heights...  IL....   60005
T-36-IL-3307.............  Marathon Mt Prospect...  3231 Busse Road.......  Arlington Heights...  IL....   60005
T-36-IL-3316.............  Shell Oil Des Plaines..  1605 East Algonguin     Arlington Heights...  IL....   60005
                                                     Road.                                                      
T-36-IL-3322.............  ARCO Des Plaines         1000 Terminal Drive...  Arlington Heights...  IL....   60005
                            Terminal.                                                                           
T-37-IL-3364.............  Meioco Terminal........  Rt 49 South...........  Ashkum..............  IL....   60911
T-37-IL-3352.............  Clark Rfg Peoria.......  7022 South Cilco Lane.  Bartonville.........  IL....   61607
T-36-IL-3315.............  Shell Oil Argo.........  8600 West 71st Street.  Bedford Park........  IL....   60501
T-36-IL-3310.............  Martin Oil Blue Island.  3210 West 131st Street  Blue Island.........  IL....   60406
T-36-IL-3300.............  Clark Rfg Blue Island    131st & Homan Avenue..  Blue Island.........  IL....   60406
                            Term.                                                                               
T-37-IL-3366.............  Phillips Petroleum E St  3300 Mississippi Ave..  Cahokia.............  IL....   62206
                            Louis.                                                                              
T-37-IL-3358.............  Marathon Champaign.....  511 S Staley Road.....  Champaign...........  IL....   61821
T-37-IL-3367.............  S T Services             20206 Rt 29 North.....  Chillicothe.........  IL....   61523
                            Chillicothe.                                                                        
T-37-IL-3350.............  Amoco Oil Peoria.......  1101 Wesley Road......  Creve Coeur.........  IL....   61611
T-37-IL-3355.............  Hicks Oils & Hicks Gas   1118 Wesley Road......  Creve Coeur.........  IL....   61611
                            Inc.                                                                                
T-36-IL-3301.............  Amoco Oil Des Plaines..  2201 South Elmhurst Rd  Des Plaines.........  IL....   60018
T-36-IL-3311.............  Mobil Oil Des Plaines..  2312 Terminal Drive...  Des Plaines.........  IL....   60005
T-36-IL-3318.............  UNO-VEN Des Plaines....  2304 Terminal Drive...  Des Plaines.........  IL....   60056
T-37-IL-3368.............  Shell Oil Effingham....  Rural Route 3.........  Effingham...........  IL....   62401
T-36-IL-3302.............  Amoco Oil Forest View..  4811 South Harlem       Forest View.........  IL....   60402
                                                     Avenue.                                                    
T-36-IL-3312.............  Petroleum Fuel Forest    4801 South Harlem.....  Forest View.........  IL....   60402
                            View.                                                                               
T-37-IL-3365.............  Phillips 66 Decatur....  266 E Shafer..........  Forsuth.............  IL....   62535
T-36-IL-3320.............  Williams Pipeline        10601 Franklin Avenue.  Franklin Park.......  IL....   60131
                            Franklin.                                                                           
T-37-IL-3362.............  Petroleum Fuel Granite   2801 Rock Road........  Granite City........  IL....   62040
                            City.                                                                               
T-37-IL-3369.............  Shell Oil Harristown...  600 E Lincoln Memorial  Harristown..........  IL....   62537
                                                     Pky.                                                       
T-37-IL-3353.............  Conoco Wood River......  Route 3...............  Hartford............  IL....   62048
T-37-IL-3354.............  Hartford Wood River....  900 North Delmar......  Hartford............  IL....   62048
T-37-IL-3356.............  Clark Rfg Hartford.....  South Side Hawthorne..  Hartford............  IL....   62048
T-37-IL-3371.............  Williams Pipe Line       Rural Route Two.......  Heyworth............  IL....   61745
                            Heyworth.                                                                           
T-36-IL-3313.............  Phillips 66 Kankakee...  275 North 2750 Road     Kankakee............  IL....   60901
                                                     West.                                                      
T-37-IL-3357.............  Lawrenceville Indian     Rt 1 South............  Lawrenceville.......  IL....   62439
                            Refinery.                                                                           
T-36-IL-3317.............  UNO-VEN Lemont.........  135th New Avenue......  Lemont..............  IL....   60439
T-37-IL-3361.............  La Gloria Oil Norris     Rural Route 2.........  Norris City.........  IL....   62869
                            City.                                                                               
T-36-IL-3314.............  S T Services Peru......  2830 West Market        Peru................  IL....   61354
                                                     Street.                                                    
T-37-IL-3372.............  Williams Pipe Line       Rural Route Three.....  Petersburg..........  IL....   62675
                            Menard Cty.                                                                         
T-37-IL-3360.............  Marathon Robinson......  Rural Route One.......  Robinson............  IL....   62454
T-36-IL-3303.............  Amoco Oil Rochelle.....  100 East Standard Oil   Rochelle............  IL....   61068
                                                     Road.                                                      
T-36-IL-3308.............  Marathon Oil Rockford..  7312 Cunningham Road..  Rockford............  IL....   61102
T-36-IL-3306.............  Clark Rfg Rockford.....  1511 South Meridian Rd  Rockford............  IL....   61102
T-36-IL-3321.............  J M Sweeney Stickney...  5200 West 41st Street.  Stickney............  IL....   60650
T-36-IL-3309.............  Marathon Willow Springs  7600 LaGrange Road....  Willow Springs......  IL....   60480


[[Page 35585]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-37-IL-3351.............  Amoco Oil Wood River...  335 South Old St Louis  Wood River..........  IL....   62095
                                                     Rd.                                                        
T-35-IN-3201.............  Amoco Oil Brookston....  Route 43..............  Brookston...........  IN....   47923
T-35-IN-3206.............  Ashland Clarksville....  214 Center Street.....  Clarksville.........  IN....   47124
T-35-IN-3215.............  La Gloria Oil Clermont.  9323 West 30th........  Clermont............  IN....   46234
T-35-IN-3226.............  Phillips 66 Clermont...  3230 N Raceway Road...  Clermont............  IN....   46234
T-35-IN-3227.............  S T Services Clermont..  3350 N Raceway Rd.....  Clermont............  IN....   46234
T-35-IN-3209.............  CITGO East Chicago.....  2500 East Chicago Ave.  East Chicago........  IN....   46312
T-35-IN-3225.............  Phillips 66 East         400 East Columbus Dr..  East Chicago........  IN....   46312
                            Chicago.                                                                            
T-35-IN-3207.............  Ashland Evansville.....  2500 Broadway.........  Evansville..........  IN....   47712
T-35-IN-3213.............  ITAPCO Evansville        2630 Broadway.........  Evansville..........  IN....   47712
                            Terminal.                                                                           
T-35-IN-3203.............  Amoco Oil Granger......  State Highway 23......  Granger.............  IN....   46530
T-35-IN-3218.............  Marathon Hammond.......  4206 Columbia Avenue..  Hammond.............  IN....   46327
T-35-IN-3224.............  Mobil Oil Hammond......  1527 141th Street.....  Hammond.............  IN....   46327
T-35-IN-3228.............  Shell Oil Hammond......  2400 Michigan St......  Hammond.............  IN....   46320
T-35-IN-3208.............  Ashland Huntington.....  4648 N Meridian Road..  Huntington..........  IN....   46750
T-35-IN-3210.............  CITGO Huntington.......  4393 N Meridian Rd US   Huntington..........  IN....   46750
                                                     24.                                                        
T-35-IN-3211.............  Gladieux T & M           4757 US 24 E..........  Huntington..........  IN....   46750
                            Huntington.                                                                         
T-35-IN-3231.............  Sun Huntington.........  4691 N Meridian St....  Huntington..........  IN....   46750
T-35-IN-3234.............  Lassus Bros Huntington.  4413 North Meridian Rd  Huntington..........  IN....   46750
T-35-IN-3204.............  Amoco Oil Indianapolis.  2500 N Tibbs Avenue...  Indianapolis........  IN....   46222
T-35-IN-3219.............  Marathon Indianapolis..  4955 Robison Rd.......  Indianapolis........  IN....   46268
T-35-IN-3222.............  Marathon Speedway......  1304 Olin Ave.........  Indianapolis........  IN....   46222
T-35-IN-3230.............  Shell Oil Zionsville...  5405 W 96th...........  Indianapolis........  IN....   46268
T-35-IN-3233.............  Kerr-McGee Indianapolis  9301 W 30th Street....  Indianapolis........  IN....   46234
T-35-IN-3217.............  Clark Rfg Clermont.....  W 30th St PO Box 34175  Indianapolis........  IN....   46234
T-35-IN-3223.............  Sun Clairmont..........  3006 North Raceway Rd.  Indianapolis........  IN....   46234
T-35-IN-3238.............  Indianapolis             9410 E County Rd 300N.  Indianapolis (CL)...  IN....   46234
                            Terminaling Co.                                                                     
T-35-IN-3237.............  CountryMark Switz City.  State Road 54 East....  Linton..............  IN....   47441
T-35-IN-3214.............  CountryMark Mount        1200 Refinery Road....  Mount Vernon........  IN....   47620
                            Vernon.                                                                             
T-35-IN-3220.............  Marathon Mount Vernon..  Old State Rd #69 South  Mount Vernon........  IN....   47620
T-35-IN-3239.............  Mt Vernon Terminal       300 Old Hwy 69 South..  Mount Vernon........  IN....   47620
                            Indian Ref.                                                                         
T-35-IN-3221.............  Marathon Muncie........  2100 East State Road    Muncie..............  IN....   47303
                                                     28.                                                        
T-35-IN-3229.............  Shell Oil Muncie.......  2000 E State Rd 28....  Muncie..............  IN....   47303
T-35-IN-3212.............  ITAPCO Kentuckiana.....  20 Jackson St.........  New Albany..........  IN....   47150
T-35-IN-3232.............  TEPPCO Princeton.......  Highway 64 West.......  Oakland City........  IN....   47660
T-35-IN-3236.............  CountryMark Peru.......  Highway 24 West.......  Peru................  IN....   46970
T-35-IN-3216.............  La Gloria Oil Seymour..  9780 N US Hwy 31......  Seymour.............  IN....   47274
T-35-IN-3235.............  CountryMark Jolietville  17710 Mule Barn.......  Westfield...........  IN....   46074
T-35-IN-3205.............  Amoco Oil Whiting......  2530 Indianapolis Blvd  Whiting.............  IN....   46394
T-48-KS-3650.............  Total Petroleum          1400 South M Street...  Arkansas City.......  KS....   67005
                            Arkansas City.                                                                      
T-48-KS-3651.............  Farmland Ind             North & Linden Streets  Coffeyville.........  KS....   67337
                            Coffeyville.                                                                        
T-48-KS-3652.............  Kaneb Pipe Line          Route 1...............  Delphos.............  KS....   67436
                            Concordia.                                                                          
T-48-KS-3654.............  Texaco El Dorado.......  South Haverhill Road..  El Dorado...........  KS....   67042
T-48-KS-3655.............  Chase Pipeline Great     Hwys 56 & 156 4 mi      Great Bend..........  KS....   67530
                            Bend.                    east of GB.                                                
T-48-KS-3656.............  Kaneb Pipe Line          3300 East Avenue G....  Hutchison...........  KS....   67501
                            Hutchison.                                                                          
T-48-KS-3658.............  Sinclair Pipeline        3401 Fairbanks Avenue.  Kansas City.........  KS....   66106
                            Kansas City.                                                                        
T-48-KS-3659.............  Williams Pipeline        401 East Donovan Road.  Kansas City.........  KS....   66115
                            Kansas City.                                                                        
T-48-KS-3660.............  National Coop McPherson  2000 South Main Street  McPherson...........  KS....   67460
T-48-KS-3661.............  Williams Pipe Line       13745 West 135th        Olathe..............  KS....   66062
                            Olathe.                  Street.                                                    
T-48-KS-3662.............  Farmland Phillipsburg..  Hwy 183 N.............  Phillipsburg........  KS....   67661
T-48-KS-3663.............  S T Services Salina....  West State Street & I-  Salina..............  KS....   67401
                                                     35.                                                        
T-48-KS-3664.............  Chase Pipeline Scott     Junction Highways 83 &  Scott City..........  KS....   67871
                            City.                    4.                                                         
T-48-KS-3666.............  Amoco Oil Valley Center  7452 N Meridian.......  Valley Center.......  KS....   67147
T-48-KS-3665.............  Williams Pipe Line       US Hwy 75 RFD 1.......  Wakarusa............  KS....   66546
                            Topeka.                                                                             
T-48-KS-3667.............  Williams Pipe Line       Hwy 36 1 mile East of   Wathena.............  KS....   66090
                            Wathena.                 Wathena.                                                   
T-48-KS-3669.............  Coastal Refining         1100 East 21st Street.  Wichita.............  KS....   67214
                            Wichita.                                                                            
T-48-KS-3670.............  Conoco Wichita.........  8001 Oak Knoll Road...  Wichita.............  KS....   67207
T-48-KS-3671.............  Phillips Pipeline        2400 East 37th Street   Wichita.............  KS....   67219
                            Wichita.                 North.                                                     
T-61-KY-3261.............  B P Oil Bromley........  409 River Road........  Bromley.............  KY....   41016
T-61-KY-3262.............  Ashland Catlettsburg...  Old St Rt 23..........  Catlettsburg........  KY....   41129
T-61-KY-3263.............  Ashland Covington......  230 East 33rd Street..  Covington...........  KY....   41015
T-61-KY-3265.............  Henderson Terminaling..  2321 Old Geneva Road..  Henderson...........  KY....   42420
T-61-KY-3266.............  Ashland Lexington......  1770 Old Frankfort      Lexington...........  KY....   40504
                                                     Pike.                                                      
T-61-KY-3267.............  Chevron USA Lexington..  1750 Old Frankfort      Lexington...........  KY....   40504
                                                     Pike.                                                      
T-61-KY-3268.............  Ashland Louisville.....  4510 Algonquin Parkway  Louisville..........  KY....   40211
T-61-KY-3269.............  B P Oil Louisville.....  SW Parkway & Gibson     Louisville..........  KY....   40211
                                                     Lane.                                                      
T-61-KY-3270.............  Chevron USA Louisville.  4401 Bells Lane.......  Louisville..........  KY....   40211
T-61-KY-3271.............  ITAPCO Louisville......  4510 Bells Lane.......  Louisville..........  KY....   40211
T-61-KY-3272.............  Marathon Oil Louisville  3920 Kramers Lane.....  Louisville..........  KY....   40216
T-61-KY-3273.............  Sun Louisville.........  7800 Cane Run Road....  Louisville..........  KY....   40258
T-61-KY-3274.............  Kerr-McGee Louisville..  4724 Camp Ground Road.  Louisville..........  KY....   40216


[[Page 35586]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-61-KY-3264.............  Chevron USA Covington..  700 River Road........  Ludlow..............  KY....   41016
T-61-KY-3276.............  Ashland Paducah........  Highway 62 & Ashland    Paducah.............  KY....   42003
                                                     Road.                                                      
T-61-KY-3278.............  ITAPCO Paducah.........  233 Elizabeth St......  Paducah.............  KY....   42001
T-72-LA-2350.............  B P Oil Alliance.......  ......................  Alliance............  LA....  ......
T-72-LA-2351.............  Chevron USA Arcadia....  Highway 80 East.......  Arcadia.............  LA....   71001
T-72-LA-2352.............  CITGO Arcadia..........  Highway 80 East.......  Arcadia.............  LA....   71001
T-72-LA-2353.............  Exxon Co USA Arcadia...  Highway 80 East.......  Arcadia.............  LA....   71001
T-72-LA-2358.............  Exxon USA Baton Rouge..  3329 Scenic Highway...  Baton Rouge.........  LA....   70805
T-72-LA-2382.............  Paktank Corp Westwego..  106 Bridge City Avenue  Bridge City.........  LA....   70094
T-72-LA-2360.............  Mobil Oil Chalmette....  1700 Paris Rd Gate 50.  Chalmette...........  LA....   70043
T-72-LA-2362.............  Kerr-McGee Cotton        Highway 7 South.......  Cotton Valley.......  LA....   71018
                            Valley.                                                                             
T-72-LA-2383.............  Phibro Marine Fuels....  7168 Shrimpers Row....  Dulac...............  LA....   70353
T-72-LA-2357.............  Chevron USA Baton Rouge  1315 Mengel Road......  East Baton Rouge....  LA....   70807
T-72-LA-2363.............  Marathon Oil Garyville.  Highway 61............  Garyville...........  LA....   70051
T-72-LA-2384.............  Phibro Marine Fuel       1125 Fourth St........  Gretna..............  LA....  ......
                            Gretna.                                                                             
T-72-LA-2365.............  Shell Oil Kenner.......  143 Firehouse Drive...  Kenner..............  LA....   70062
T-72-LA-2366.............  Phibro Energy USA Krotz  Highway 105 South.....  Krotz Springs.......  LA....   70750
                            Spring.                                                                             
T-72-LA-2367.............  Calcasieu Lake Charles.  West End of Tank Farm   Lake Charles........  LA....   70606
                                                     Road.                                                      
T-72-LA-2368.............  CITGO Lake Charles.....  Cities Serv Hwy & LA    Lake Charles........  LA....   70601
                                                     Hwy 108.                                                   
T-72-LA-2386.............  Goldline Refinery......  4646 Hwy 3059.........  Lake Charles........  LA....   70601
T-72-LA-2370.............  Dubach Gas Co Claiborne  Highway 2 PO Box 170..  Lisbon..............  LA....   71048
                            Plant.                                                                              
T-72-LA-2373.............  Star Enterprise New      Barataria & River Road  Marrero.............  LA....   70072
                            Orleans.                                                                            
T-72-LA-2371.............  Murphy Oil USA Meraux..  2501 East St Bernard    Meraux..............  LA....   70075
                                                     Hwy.                                                       
T-72-LA-2372.............  Mobil Oil Morgan City..  1000 Young's Road.....  Morgan City.........  LA....   70380
T-72-LA-2374.............  GATX Terminals Norco...  1601 River Road.......  Norco...............  LA....   70079
T-72-LA-2375.............  Chevron USA Opelousas..  Highway 182 South.....  Opelousas...........  LA....   70571
T-72-LA-2359.............  Petroleum Fuel Baton     995 Earnest Wilson      Port Allen..........  LA....   70767
                            Rouge.                   Road.                                                      
T-72-LA-2376.............  Placid Refining Co Port  1940 Louisiana Hwy One  Port Allen..........  LA....   70767
                            Allen.                   North.                                                     
T-72-LA-2378.............  Atlas Processing Co      3333 Midway PO Box      Shreveport..........  LA....   71133
                            Shreveport.              3099.                                                      
T-72-LA-2361.............  Star Enterprise Convent  LA Highways 44 N of     Union...............  LA....   70723
                                                     Sunshine.                                                  
T-72-LA-2381.............  Conoco Westlake........  1980 Old Spanish Trail  Westlake............  LA....   70669
T-04-MA-1154.............  Mobil Oil East Boston..  467 Chelsea Street....  Boston..............  MA....    2128
T-04-MA-1155.............  CITGO East Braintree...  385 Quincy Ave........  Braintree...........  MA....    2184
T-04-MA-1153.............  Gulf Oil Chelsea.......  151 Everett Ave.......  Chelsa..............  MA....    2150
T-04-MA-1156.............  Exxon USA Everett......  52 Beachum Street.....  Everett.............  MA....    2149
T-04-MA-1157.............  Shell Oil Fall River...  One New Street........  Fall River..........  MA....    2720
T-04-MA-1160.............  B P Oil Revere.........  41 Lee Burbank Highway  Revere..............  MA....    2151
T-04-MA-1161.............  Coastal Oil NE Revere..  222 Lee Burbank Hwy...  Revere..............  MA....    2151
T-04-MA-1162.............  Global Petroleum Revere  140 Lee Burbank Hwy...  Revere..............  MA....    2151
T-04-MA-1163.............  Northeast Petroleum      25 Derby Street.......  Salem...............  MA....    1970
                            Salem.                                                                              
T-04-MA-1164.............  Northeast Petroleum      3 Coast Guard Road....  Sandwich............  MA....    2563
                            Sandwich.                                                                           
T-04-MA-1165.............  Coastal Oil NE South     900 E First Street....  South Boston........  MA....    2128
                            Boston.                                                                             
T-04-MA-1168.............  Mobil Oil Springfield..  145 Albany Street.....  Springfield.........  MA....    1105
T-04-MA-1151.............  L E Belcher Springfield  615 St James Ave......  Springfield.........  MA....    1109
T-04-MA-1170.............  Sprague Energy Weymouth  5 Bridge St...........  Weymouth............  MA....    2191
T-52-MD-1550.............  Amerada Hess Baltimore.  6200 Pennington Avenue  Baltimore...........  MD....   21226
T-52-MD-1552.............  B P Oil Baltimore......  2155 Northbridge Ave..  Baltimore...........  MD....   21226
T-52-MD-1554.............  APEX Oil Baltimore.....  5101 Erdman Avenue....  Baltimore...........  MD....   21205
T-52-MD-1555.............  Conoco Baltimore.......  3410 Farifield Road...  Baltimore...........  MD....   21226
T-52-MD-1556.............  Crown Central Baltimore  6000 Pennington Avenue  Baltimore...........  MD....   21226
T-52-MD-1557.............  Exxon USA Baltimore....  3801 Boston Street....  Baltimore...........  MD....   21224
T-52-MD-1558.............  Mobil Oil Baltimore....  3445 Fairfield Road...  Baltimore...........  MD....   21226
T-52-MD-1559.............  Petroleum Fuel           1622 South Clinton      Baltimore...........  MD....   21224
                            Baltimore.               Street.                                                    
T-52-MD-1560.............  S T Services Baltimore.  1800 Frankfurst Avenue  Baltimore...........  MD....   21226
T-52-MD-1561.............  Shell Oil Baltimore....  2400 Petrolia Avenue..  Baltimore...........  MD....   21226
T-52-MD-1562.............  Star Enterprise          2201 Southport Avenue.  Baltimore...........  MD....   21226
                            Baltimore.                                                                          
T-52-MD-1563.............  Stratus Petroleum        3100 Vera Street......  Baltimore...........  MD....   21226
                            Baltimore.                                                                          
T-52-MD-1551.............  Amoco Oil Baltimore....  801 East Ordance Rd...  Curtis Bay..........  MD....   21226
T-52-MD-1565.............  Steuart Petroleum Piney  Route 249.............  Piney Point.........  MD....   20674
                            Point.                                                                              
T-52-MD-1566.............  Amoco Oil Salisbury....  Parson's Road.........  Salisbury...........  MD....   21801
T-52-MD-1567.............  Cato Oil Salisbury.....  1030 Marine Road PO     Salisbury...........  MD....   21801
                                                     Box 1030.                                                  
T-52-MD-1568.............  Maritank Salisbury.....  Marine Road Route 12..  Salisbury...........  MD....   21801
T-01-ME-1000.............  Mobil Oil Bangor.......  730 Lower Main Street.  Bangor..............  ME....    4401
T-01-ME-1011.............  Webber Oil Bangor......  700 Main St...........  Bangor..............  ME....    4401
T-01-ME-1013.............  Webber Tanks Brewer....  230 South Main........  Brewer..............  ME....    4412
T-01-ME-1012.............  Webber Tanks Buckport..  Drawer CC River Road..  Bucksport...........  ME....    4416
T-01-ME-1002.............  Coldbrook Energy         809 Main Road No......  Hampden.............  ME....    4044
                            Hampden.                                                                            
T-01-ME-1003.............  B P Oil South Portland.  59 Main Street........  South Portland......  ME....    4106
T-01-ME-1004.............  Mobil Oil Portland.....  170 Lincoln Street....  South Portland......  ME....    4106


[[Page 35587]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-01-ME-1007.............  Getty Terminal South     27 Main Street........  South Portland......  ME....    4102
                            Portland.                                                                           
T-01-ME-1008.............  Gulf Oil South Portland  175 Front St..........  South Portland......  ME....    4106
T-01-ME-1009.............  Northeast Petroleum S    One Clarks Road.......  South Portland......  ME....    4106
                            Portland.                                                                           
T-01-ME-1010.............  Star Enterprise South    102 Mechanic Street...  South Portland......  ME....    4106
                            Portland.                                                                           
T-01-ME-1001.............  Koch Fuels South         5 Central Avenue......  South Portland......  ME....    4106
                            Portland.                                                                           
T-38-MI-3031.............  Total Petroleum Alma...  1925 East Superior St.  Alma................  MI....   48802
T-38-MI-3000.............  Amoco Oil Bay City.....  411 Tiernan Road......  Bay City............  MI....   48707
T-38-MI-3032.............  Total Petroleum Bay      1806 Marquette........  Bay City............  MI....   48706
                            City.                                                                               
T-38-MI-3036.............  Uno Ven Bay City.......  5011 Wilder Road......  Bay City............  MI....   48706
T-38-MI-3038.............  Crystal Refining         801 North Williams....  Carson City.........  MI....   48811
                            Company.                                                                            
T-38-MI-3001.............  Amoco Oil Cheyboygan...  311 Coast Guard Drive.  Cheyboygan..........  MI....   49721
T-38-MI-3021.............  Mobil Oil Dearborn.....  6011 Wyoming..........  Dearborn............  MI....   48126
T-38-MI-3015.............  Marathon Detroit.......  12700 Toronto St......  Detroit.............  MI....   48217
T-38-MI-3025.............  Shell Oil Detroit......  700 South Deacon......  Detroit.............  MI....   48217
T-38-MI-3030.............  Sun River Rouge........  500 South Dix Avenue..  Detroit.............  MI....   48217
T-38-MI-3008.............  CITGO Ferrysburg.......  524 Third Street......  Ferrysburg..........  MI....   49409
T-38-MI-3013.............  Koch Ferrysburg........  17806 North Shore       Ferrysburg..........  MI....   49409
                                                     Drive.                                                     
T-38-MI-3022.............  Mobil Oil Flint........  G5340 North Dort        Flint...............  MI....   48505
                                                     Highway.                                                   
T-38-MI-3026.............  Shell Oil Grand Haven..  740 North 3rd St......  Grand Haven.........  MI....   49417
T-38-MI-3041.............  Quality Oil Company....  630 Ottawa Avenue.....  Holland.............  MI....   49423
T-38-MI-3009.............  CITGO Jackson..........  2001 Morrill Rd.......  Jackson.............  MI....   49201
T-38-MI-3017.............  Marathon Jackson.......  2090 Morrill Rd.......  Jackson.............  MI....   49201
T-38-MI-3027.............  Shell Oil Jackson......  2103 Morrill Rd.......  Jackson.............  MI....   49201
T-38-MI-3033.............  Total Petroleum Lansing  6300 West Grand River.  Lansing.............  MI....   48906
T-38-MI-3043.............  Clark Rfg Marshall.....  12451 S Old US 27.....  Marshall............  MI....   49068
T-38-MI-3016.............  Marathon Flint.........  6065 North Dort         Mt Morris...........  MI....   48458
                                                     Highway.                                                   
T-38-MI-3004.............  Amoco Oil Napoleon.....  6777 Brooklyn Road....  Napoleon............  MI....   49261
T-38-MI-3010.............  CITGO Niles............  2233 South Third......  Niles...............  MI....   49120
T-38-MI-3011.............  Marathon Niles.........  2140 South Third St...  Niles...............  MI....   49120
T-38-MI-3019.............  Marathon Oil Niles.....  2216 South Third        Niles...............  MI....   49120
                                                     Street.                                                    
T-38-MI-3023.............  Mobil Oil Niles........  2150 South Third        Niles...............  MI....   49120
                                                     Street.                                                    
T-38-MI-3028.............  Shell Oil Niles........  3252 Fulkerson Rd.....  Niles...............  MI....   49120
T-38-MI-3040.............  Koch Niles.............  2303 South Third        Niles...............  MI....   49120
                                                     Street.                                                    
T-38-MI-3020.............  Marathon N Muskegon....  3005 Holton Rd........  North Muskegon......  MI....   49445
T-38-MI-3039.............  Delta Fuels of Michigan  40600 Grand River.....  Novi................  MI....   48375
T-38-MI-3029.............  Sun Owosso.............  4004 West Main Rd.....  Owosso..............  MI....   48867
T-38-MI-3005.............  Amoco Oil River Rouge..  205 Marion Street.....  River Rouge.........  MI....   48218
T-38-MI-3034.............  Total Petroleum Romulus  28001 Citrin Drive....  Romulus.............  MI....   48174
T-38-MI-3037.............  Uno Ven Romulus........  29120 Wick Road.......  Romulus.............  MI....   48174
T-38-MI-3006.............  Amoco Oil Taylor.......  8625 South Inkster Rd.  Taylor..............  MI....   48180
T-38-MI-3007.............  B P Oil Taylor.........  24801 Ecorse Rd.......  Taylor..............  MI....   48180
T-38-MI-3012.............  Cousins Petroleum        7965 Holland..........  Taylor..............  MI....   48180
                            Taylor.                                                                             
T-38-MI-3014.............  Koch Taylor............  2450 Ecorse Rd........  Taylor..............  MI....   48180
T-38-MI-3042.............  Ashland Detroit........  22970 Ecorse Road.....  Taylor..............  MI....   48180
T-38-MI-3044.............  Clark Rfg Taylor.......  8000 S Beech Daly Rd..  Taylor..............  MI....   48180
T-38-MI-3035.............  Total Petroleum          13544 West Bay Shore    Traverse City.......  MI....   49684
                            Traverse City.           Dr.                                                        
T-38-MI-3024.............  Mobil Oil Woodhaven....  20089 West Road.......  Woodhaven...........  MI....   48183
T-41-MN-3412.............  Williams Pipe Line       709 3rd Ave W.........  Alexandria..........  MN....   56308
                            Alexandria.                                                                         
T-41-MN-3410.............  Duluth Petroleum         5746 Old Hwy 61.......  Esko................  MN....   55733
                            Products.                                                                           
T-41-MN-3416.............  Williams Pipe Line       1331 Hwy 42 Southeast.  Eyota...............  MN....   55934
                            Rochester.                                                                          
T-41-MN-3413.............  Williams Pipe Line       Rural Route Nine......  Mankato.............  MN....   56001
                            Mankato.                                                                            
T-41-MN-3414.............  Williams Pipe Line       Route Four............  Marshall............  MN....   56258
                            Marshall.                                                                           
T-41-MN-3400.............  Amoco Oil Moorhead.....  1101 Southeast Main...  Moorhead............  MN....   56560
T-41-MN-3406.............  Erickson Petroleum       50 21st St............  Newport.............  MN....   55055
                            Barge.                                                                              
T-41-MN-3403.............  Amoco Oil Twin Cities..  2288 West County Road   Roseville...........  MN....   55113
                                                     C.                                                         
T-41-MN-3415.............  Williams Pipe Line       2451 W County Rd C....  Roseville...........  MN....   55713
                            Roseville.                                                                          
T-41-MN-3401.............  Amoco Oil Sauk Centre..  1 Mile W on County Rd   Sauk Centre.........  MN....   56378
                                                     52.                                                        
T-41-MN-3402.............  Amoco Oil Spring Valley  2 Miles East of U S 16  Spring Valley.......  MN....   55975
T-41-MN-3407.............  Koch Pine Bend.........  Junction Highways 52 &  St Paul.............  MN....   55164
                                                     55.                                                        
T-41-MN-3408.............  Koch St Paul...........  778 Otto Avenue.......  St Paul.............  MN....   55102
T-41-MN-3409.............  Mobil Oil St Paul......  852 Hathaway..........  St Paul.............  MN....   55102
T-41-MN-3411.............  UNO-VEN St Paul........  747 Shepard Road......  St Paul.............  MN....   55102
T-41-MN-3404.............  Ashland Refinery St      100 West Third Street.  St Paul Park........  MN....   55071
                            Paul.                                                                               
T-41-MN-3405.............  Conoco Wrenshall.......  10 Broadway Street....  Wrenshall...........  MN....   55797
T-43-MO-3700.............  Conoco Belle...........  HCR 3.................  Belle...............  MO....   65013
T-43-MO-3718.............  Williams Pipeline        Junction MM Rd & Hwy    Brookline...........  MO....   65619
                            Springfield.             60.                                                        
T-43-MO-3703.............  Ayers Oil Canton.......  Fourth & Grant........  Canton..............  MO....   63435
T-43-MO-3704.............  ITAPCO Missouri........  1400 S Giboney........  Cape Girardeau......  MO....   63701
T-43-MO-3706.............  Sinclair Pipeline        S Main & 24 Business    Carrollton..........  MO....   64633
                            Carrollton.              Route.                                                     
T-43-MO-3708.............  Williams Pipeline        Rural Route 1 Hwy 63    Columbia............  MO....   65201
                            Columbia.                South.                                                     
T-43-MO-3702.............  Texon Terminals Corp...  PO Box 637............  Dexter..............  MO....   63841


[[Page 35588]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-43-MO-3707.............  Williams Pipeline        2 mi South of Jasper    Jasper..............  MO....   64755
                            Carthage.                on US 71.                                                  
T-43-MO-3709.............  Phillips 66 Jefferson    2116 Idlewood.........  Jefferson City......  MO....   65109
                            City.                                                                               
T-43-MO-3711.............  Kerr-McGee LaGrange....  905 North Main Street.  LaGrange............  MO....   63448
T-43-MO-3712.............  Sinclair Pipeline        Highway 54 East.......  Mexico..............  MO....   65265
                            Mexico.                                                                             
T-43-MO-3713.............  Conoco Mount Vernon....  US 66 New Highway 96..  Mount Vernon........  MO....   65712
T-43-MO-3715.............  Sinclair Pipeline New    211 Water Street......  New Madrid..........  MO....   63869
                            Madrid.                                                                             
T-43-MO-3716.............  Williams Pipeline        6 mi North on Highway   Palmyra.............  MO....   63461
                            Palmyra.                 61.                                                        
T-43-MO-3710.............  Conoco Kansas City.....  6699 NW Riverpark       Parkville...........  MO....   64152
                                                     Drive.                                                     
T-43-MO-3705.............  TEPPCO Cape Girardeau..  Rural Route 2.........  Scott City..........  MO....   63780
T-43-MO-3717.............  Kerr-McGee St Louis....  4000 Koch Road........  St Louis............  MO....   63129
T-43-MO-3725.............  Shell Oil St Louis.....  239 East Prairie......  St Louis............  MO....   63147
T-43-MO-3726.............  Clark Rfg St Louis.....  4070 South First        St Louis............  MO....   63118
                                                     Street.                                                    
T-43-MO-3701.............  JD Street St Louis.....  3800 S 1st St.........  St Louis............  MO....   63118
T-43-MO-3719.............  JD Street River Plant..  1 River Road..........  St Louis............  MO....   63125
T-43-MO-3721.............  Williams Pipeline St     4695 South Service      St Peter............  MO....   63376
                            Charles.                 Road.                                                      
T-43-MO-3720.............  Amoco Oil Sugar Creek..  1000 North Sterling...  Sugar Creek.........  MO....   64054
T-64-MS-2400.............  Munro Petroleum Biloxi.  540 Bayview Avenue....  Biloxi..............  MS....   39533
T-64-MS-2401.............  Chevron USA Collins....  Old Highway 49 South..  Collins.............  MS....   39428
T-64-MS-2402.............  Exxon USA Collins......  Old US 49 & Kola Road.  Collins.............  MS....   39428
T-64-MS-2403.............  B P Oil Collins........  Fir Avenue South......  Collins.............  MS....   39428
T-64-MS-2404.............  Shell Oil Collins......  49So & Kola RD........  Collins.............  MS....   39428
T-64-MS-2405.............  Louis Dreyfus Collins..  Fir Avenue South......  Collins.............  MS....   39428
T-64-MS-2406.............  Greenville Republic      310 Walthall Street...  Greenville..........  MS....   38701
                            Terminal.                                                                           
T-64-MS-2408.............  ITAPCO Greenville......  208 Short Clay Street.  Greenville..........  MS....   38701
T-64-MS-2409.............  Southland Oil Lumberton  5 Mi North of           Lumberton...........  MS....   39455
                                                     Lumberton Hwy 11.                                          
T-64-MS-2410.............  Amoco Oil Meridan......  181 65th Avenue.......  Meridian............  MS....   39307
T-64-MS-2411.............  Chevron USA Meridian...  101 65th Avenue.......  Meridian............  MS....   39301
T-64-MS-2412.............  CITGO Meridian.........  180 65th Avenue.......  Meridian............  MS....   39305
T-64-MS-2413.............  B P Oil Meridian.......  1401 65th Ave S.......  Meridian............  MS....   39307
T-64-MS-2414.............  Star Enterprise          6540 N Frontage Rd....  Meridian............  MS....   39301
                            Meridian.                                                                           
T-64-MS-2415.............  Louis Dreyfus Meridian.  1401 65th Ave S.......  Meridian............  MS....   39307
T-64-MS-2416.............  Chevron USA Pascagoua..  Industrial Road State   Pascagoula..........  MS....   39568
                                                     Hwy 611.                                                   
T-64-MS-2417.............  Amerada Hess Purvis....  US Hwy 11.............  Purvis..............  MS....   39475
T-64-MS-2418.............  Southland Oil            2 mi N on Hwy 11 PO     Sandersville........  MS....   39477
                            Sandersville.            Drawer A.                                                  
T-64-MS-2419.............  CITGO Vicksburg........  1585 Haining Rd.......  Vicksburg...........  MS....   39180
T-64-MS-2407.............  Barrett Refining         2222 Warrenton RD.....  Vicksburg...........  MS....   39182
                            Vicksburg.                                                                          
T-81-MT-4000.............  Conoco Billings........  23rd & Fourth Ave       Billings............  MT....   59107
                                                     South.                                                     
T-81-MT-4007.............  Exxon USA Billings.....  Lockwood Frontage Rd..  Billings............  MT....   59107
T-81-MT-4001.............  Conoco Bozeman.........  316 West Griffin Drive  Bozeman.............  MT....   59715
T-81-MT-4008.............  Exxon USA Bozeman......  220 West Griffin Drive  Bozeman.............  MT....   59715
T-81-MT-4006.............  CENEX Glendive.........  P O Box 240...........  Glendive............  MT....   59330
T-81-MT-4002.............  Conoco Great Falls.....  1401 52nd North.......  Great Falls.........  MT....   59405
T-81-MT-4011.............  Montana Refining Great   1900 10th Street......  Great Falls.........  MT....   59403
                            Falls.                                                                              
T-81-MT-4003.............  Conoco Helena..........  3180 Highway 12 East..  Helena..............  MT....   59601
T-81-MT-4009.............  Exxon USA Helena.......  3120 Highway 12 Eaast.  Helena..............  MT....   59601
T-81-MT-4005.............  CENEX Laurel...........  P O Box 909...........  Laurel..............  MT....   59044
T-81-MT-4004.............  Conoco Missoula........  3330 Raser Drive......  Missoula............  MT....   59802
T-81-MT-4010.............  Exxon USA Missoula.....  3350 Raser Drive......  Missoula............  MT....   59801
T-56-NC-2027.............  Star Enterprise Raleigh  2232 Ten-Ten Road.....  Apex................  NC....   27502
T-56-NC-2000.............  Exxon USA Charlotte....  6801 Freedom Drive....  Charlotte...........  NC....   28208
T-56-NC-2001.............  CITGO Charlotte........  7600 Mount Holly Road.  Charlotte...........  NC....   28214
T-56-NC-2003.............  Crown Central Charlotte  7720 Mount Holly Road.  Charlotte...........  NC....   28214
T-56-NC-2005.............  Shell Oil Charlotte....  6851 Freedom Drive....  Charlotte...........  NC....   28214
T-56-NC-2006.............  Conoco Facilities        7145 Mount Holly Road.  Charlotte...........  NC....   28214
                            Charlotte.                                                                          
T-56-NC-2007.............  Star Enterprise          410 Tom Sadler Road...  Charlotte...........  NC....   28130
                            Charlotte.                                                                          
T-56-NC-2026.............  Phibro Energy Inc Paw    7325 Old Mount Holly    Charlotte...........  NC....   28214
                            Creek.                   Road.                                                      
T-56-NC-2009.............  Star Enterprise          992 Shaw Mill Road....  Fayetteville........  NC....   28303
                            Fayetteville.                                                                       
T-56-NC-2011.............  Amoco Oil Greensboro...  7109 West Market        Friendship..........  NC....   27410
                                                     Street.                                                    
T-56-NC-2014.............  Exxon USA Greensboro...  6907 West Market        Greensboro..........  NC....   27409
                                                     Street.                                                    
T-56-NC-2010.............  Amerada Hess Greensboro  6907B West Market       Greensboro..........  NC....   27419
                                                     Street.                                                    
T-56-NC-2012.............  Ashland Greensboro.....  6311 Burnt Poplar Road  Greensboro..........  NC....   27409
T-56-NC-2017.............  B P Oil Greensboro.....  6801 West Market        Greensboro..........  NC....   27409
                                                     Street.                                                    
T-56-NC-2020.............  Southern Facilities      115 Chimney Rock Road.  Greensboro..........  NC....   27409
                            Greensboro.                                                                         
T-56-NC-2021.............  Star Enterprise          101 S Chimney Rock Rd.  Greensboro..........  NC....   27419
                            Greensboro.                                                                         
T-56-NC-2022.............  Louis Dreyfus            6801 West Market        Greensboro..........  NC....   27409
                            Greensboro.              Street.                                                    
T-56-NC-2015.............  Triad Terminal.........  6376 Burnt Poplar Rd..  Greensboro..........  NC....   27409
T-56-NC-2002.............  Marathon Oil Charlotte.  8035 Mt Holly Rd......  Paw Creek...........  NC....   28130
T-56-NC-2004.............  Phillips 66 Charlotte..  502 Tom Sadler Road...  Paw Creek...........  NC....   28130
T-56-NC-2008.............  Louis Dreyfus Charlotte  7401 Old Mount Holly    Paw Creek...........  NC....   28214
                                                     Road.                                                      
T-56-NC-2023.............  Amerada Hess Paw Creek.  7615 Old Mount Holly    Paw Creek...........  NC....   28130
                                                     Road.                                                      


[[Page 35589]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-56-NC-2024.............  Amoco Oil Paw Creek....  7924 Mt Holly Rd......  Paw Creek...........  NC....   28130
T-56-NC-2028.............  Amerada Hess Selma.....  West State Road 1929..  Selma...............  NC....   27576
T-56-NC-2029.............  B P Oil Selma..........  Buffalo Road..........  Selma...............  NC....   27576
T-56-NC-2030.............  CITGO Selma............  State Hwy 1003 and Oak  Selma...............  NC....   27576
                                                     St Ext.                                                    
T-56-NC-2031.............  Exxon USA Selma........  2555 West Oak Street..  Selma...............  NC....   27576
T-56-NC-2033.............  Phibro Energy Inc Selma  4383 Buffaloe Road....  Selma...............  NC....   27576
T-56-NC-2034.............  Phillips Petro Selma...  4086 Buffalo Road.....  Selma...............  NC....   27576
T-56-NC-2036.............  Southern Facilities      4414 Buffalow Road....  Selma...............  NC....   27576
                            Selma.                                                                              
T-56-NC-2018.............  Triad Terminal Selma...  2200 Oil Terminal Rd..  Selma...............  NC....   27576
T-56-NC-2025.............  Crown Central Selma....  2999 W Oak St.........  Selma...............  NC....   27576
T-56-NC-2037.............  Amerada Hess Wilmington  1312 S Front Street...  Wilmington..........  NC....   28401
T-56-NC-2039.............  CTI of North Carolina    1002 S Front Street...  Wilmington..........  NC....   28402
                            Inc.                                                                                
T-56-NC-2041.............  Koch Refining N          3325 River Road.......  Wilmington..........  NC....   28412
                            Wilmington.                                                                         
T-56-NC-2042.............  Koch Refining S          3334 River Rd.........  Wilmington..........  NC....   28412
                            Wilmington.                                                                         
T-56-NC-2043.............  Petroleum Fuel           3314 River Road.......  Wilmington..........  NC....   28403
                            Wilmington.                                                                         
T-45-ND-3500.............  Williams Pipeline Grand  3930 Gateway Drive....  Grand Forks.........  ND....   58203
                            Forks.                                                                              
T-45-ND-3502.............  Amoco Oil Jamestown....  10 Mi West on I-94      Jamestown...........  ND....   58401
                                                     Stand Spur.                                                
T-45-ND-3503.............  Kaneb Pipe Line          3790 Hwy 281 SE.......  Jamestown...........  ND....   58401
                            Jamestown.                                                                          
T-45-ND-3505.............  Amoco Oil Mandan.......  ......................  Mandan..............  ND....   58554
T-45-ND-3504.............  CENEX Minot............  700 Second Street SW..  Minot...............  ND....   58701
T-45-ND-3501.............  Williams Pipe Line       902 Main Avenue East..  West Fargo..........  ND....   58078
                            Fargo.                                                                              
T-47-NE-3600.............  Kaneb Pipe Line          Highway 30............  Columbus............  NE....   68601
                            Columbus.                                                                           
T-47-NE-3602.............  Williams Pipe Line       12275 South U S Hwy     Doniphan............  NE....   68832
                            Doniphan.                281.                                                       
T-47-NE-3601.............  Kaneb Pipe Line Geneva.  U S Highway 81........  Geneva..............  NE....   68361
T-47-NE-3606.............  Kaneb Pipe Line Norfolk  Highway 81............  Norfolk.............  NE....   68701
T-47-NE-3607.............  Kaneb Pipe Line North    Rural Route Four......  North Platte........  NE....   69101
                            Platt.                                                                              
T-47-NE-3608.............  Williams Pipe Line       Seventh & Yates Street  Omaha...............  NE....   68103
                            Omaha.                                                                              
T-47-NE-3610.............  Kaneb Pipe Line Osceola  Rural Route 1.........  Osceola.............  NE....   68651
T-47-NE-3603.............  Conoco Lincoln Products  Route 1...............  Roca................  NE....   68430
T-47-NE-3605.............  Williams Pipe Line       2000 Saltillo Road....  Roca................  NE....   68430
                            Lincoln.                                                                            
T-47-NE-3609.............  Conoco Pipeline Sidney.  Rural Route 1.........  Sidney..............  NE....   69162
T-47-NE-3611.............  Kaneb Pipe Line          Rural Route 1.........  Superior............  NE....   68978
                            Superior.                                                                           
T-02-NH-1050.............  Sprague Energy           Spaulding Turnpike....  Newington...........  NH....  ......
                            Newington.                                                                          
T-02-NH-1054.............  Sprague Energy           Adjacent to Interstate  Portsmouth..........  NH....    3801
                            Portsmouth.              95.                                                        
T-02-NH-1056.............  Northeast Petroleum      50 Preble Way.........  Portsmouth..........  NH....    3801
                            Portsmouth.                                                                         
T-22-NJ-1500.............  Amerada Hess Bayonne...  Lower Hook Road.......  Bayonne.............  NJ....    7002
T-22-NJ-1501.............  Coastal Oil Bayonne....  Foot of East Fifth      Bayonne.............  NJ....    7002
                                                     Street.                                                    
T-22-NJ-1505.............  Amerada Hess Bogota....  238 West Fort Lee Road  Bogota..............  NJ....    7503
T-22-NJ-1506.............  Amoco Oil Carteret       760 Roosevelt Avenue..  Carteret............  NJ....    7008
                            Terminal.                                                                           
T-22-NJ-1508.............  Amerada Hess Edgewater.  615 River Road........  Edgewater...........  NJ....    7020
T-22-NJ-1509.............  Crown Central Elizabeth  450 South Front Street  Elizabeth...........  NJ....    7202
T-22-NJ-1511.............  Koch Fuels Gloucester    Across Delaware River   Gloucester City.....  NJ....    8030
                            City.                    from PA.                                                   
T-22-NJ-1512.............  B P Oil Linden.........  Foot of Southwood Ave.  Linden..............  NJ....    7036
T-22-NJ-1513.............  CITGO Linden...........  4801 South Wood Avenue  Linden..............  NJ....    7036
T-22-NJ-1514.............  Bayway Refining Co.....  1100 US Highway One...  Linden..............  NJ....    7036
T-22-NJ-1515.............  Gulf Oil Linden........  2600 Marshes Deer Road  Linden..............  NJ....    7036
T-22-NJ-1516.............  Mobil Oil Linden.......  South Wood Avenue.....  Linden..............  NJ....    7036
T-22-NJ-1518.............  Amerada Hess Newark      148-182 Doremus Avenue  Newark..............  NJ....    7105
                            Doremus.                                                                            
T-22-NJ-1520.............  Getty Terminal Newark..  86 Doremus Rd.........  Newark..............  NJ....    7105
T-22-NJ-1521.............  Star Enterprise Newark.  909 Delaney Street....  Newark..............  NJ....    7105
T-22-NJ-1522.............  Stratus Petroleum        678 Doremus Ave.......  Newark..............  NJ....    7105
                            Newark.                                                                             
T-22-NJ-1523.............  Sun Newark.............  436 Doremus Avenue....  Newark..............  NJ....    7105
T-22-NJ-1502.............  Amerada Hess Newark      1111 Delanny St.......  Newark..............  NJ....    7105
                            Delanny.                                                                            
T-22-NJ-1524.............  B P Oil Paulsboro......  303 Mantua Avenue.....  Paulsboro...........  NJ....    8066
T-22-NJ-1525.............  GATX Terminals           3rd St & Billingsport   Paulsboro...........  NJ....    8066
                            Paulsboro.               Road.                                                      
T-22-NJ-1526.............  Mobil Oil Paulsboro....  North Delaware Street.  Paulsboro...........  NJ....    8066
T-22-NJ-1528.............  Amerada Hess Pennsauken  One Derousse Avenue...  Pennsauken..........  NJ....    8110
T-22-NJ-1529.............  Star Enterprise          Foot of Cove Road.....  Pennsauken..........  NJ....    8110
                            Pennsauken.                                                                         
T-22-NJ-1533.............  CITGO Petty's Island...  Route 36 & Delaware     Pennsauken..........  NJ....    8110
                                                     River.                                                     
T-22-NJ-1530.............  Amerada Hess Perth       State Street..........  Perth Amboy.........  NJ....    8861
                            Amboy.                                                                              
T-22-NJ-1531.............  Chevron USA Perth Amboy  1200 State Street.....  Perth Amboy.........  NJ....    8861
T-22-NJ-1545.............  Amerada Hess Woodbridge  Smith Street & Convery  Perth Amboy.........  NJ....    8861
                                                     Blvd.                                                      
T-22-NJ-1534.............  Sun Piscataway.........  1028 Stelton Road.....  Piscataway..........  NJ....    8854
T-22-NJ-1519.............  B P Oil Newark.........  Building 350 Coastel    Port Newark.........  NJ....    7114
                                                     St.                                                        
T-22-NJ-1535.............  Amerada Hess Port        Cliff Road............  Port Reading........  NJ....    7064
                            Reading.                                                                            
T-22-NJ-1536.............  Amerada Hess Secaucus..  35 Meadowlands Parkway  Secaucus............  NJ....    7094
T-22-NJ-1537.............  Royal Petroleum Sewaren  115 State Street......  Sewaren.............  NJ....    7077
T-22-NJ-1538.............  Shell Oil Sewaren......  111 State Street......  Sewaren.............  NJ....    7077


[[Page 35590]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-22-NJ-1544.............  Coastal Eagle Point      U S Route 130.........  South Westville.....  NJ....        
                            Westville.                                                                          
T-22-NJ-1540.............  Gulf Oil Thorofare.....  358 Kings Highway.....  Thorofare...........  NJ....    8086
T-22-NJ-1542.............  Mobil Oil Trenton......  2785 Lamberton Road...  Trenton.............  NJ....    8611
T-85-NM-4259.............  S T Services Alamogordo  Highway 54 South of     Alamogordo..........  NM....   88310
                                                     Town.                                                      
T-85-NM-4251.............  Chevron USA Albuquerque  3200 Broadway SE        Albuquerque.........  NM....   87105
                                                     within city.                                               
T-85-NM-4252.............  Conoco Albuquerque.....  4036 Broadway           Albuquerque.........  NM....   87105
                                                     Southeast.                                                 
T-85-NM-4253.............  Diamond Albuquerque....  ......................  Route Nine 6348       NM....   87105
                                                                             Street 30                          
                                                                             Albuquerque.                       
T-85-NM-4254.............  Phillips 66 Albuquerque  6356 State Road 47 S W  Albuquerque.........  NM....   87105
T-85-NM-4255.............  Texaco Albuquerque.....  3209 Broadway           Albuquerque.........  NM....   87103
                                                     Southeast.                                                 
T-85-NM-4256.............  Navajo Refining Artesia  US Highway 82.........  Artesia.............  NM....   88210
T-85-NM-4257.............  Bloomfield Refining....  # 89 Road 4990........  Bloomfield..........  NM....   87413
T-85-NM-4258.............  Giant Refining Ciniza..  I-40 17 mi east of      Gallup..............  NM....   87301
                                                     Gallup.                                                    
T-85-NM-4260.............  Diamond Tucumcari......  3 Mi East on Hwy 54...  Tucumcari...........  NM....   88401
T-88-NV-4350.............  Calnev Pipe Line Las     5049 N Sloan..........  Las Vegas...........  NV....   89114
                            Vegas.                                                                              
T-88-NV-4359.............  Rebel Oil Las Vegas....  1900 West Sahara......  Las Vegas...........  NV....   89102
T-88-NV-4351.............  Texaco Las Vegas.......  North Las Vegas.......  North Las Vegas.....  NV....   89030
T-88-NV-4353.............  SFPP LP Sparks.........  301 Nugget Avenue.....  Sparks..............  NV....   89431
T-88-NV-4354.............  Time Oil Sparks........  525 B Street..........  Sparks..............  NV....   89431
T-88-NV-4358.............  Chevron USA Sparks.....  275 Nugget Ave........  Sparks..............  NV....   89431
T-88-NV-4360.............  Berry Hinckley Terminal  147 South Stanford Way  Sparks..............  NV....   89431
T-14-NY-1400.............  Agway Energy Products..  184 Port Rd...........  Albany..............  NY....   12202
T-14-NY-1401.............  Cibro Petroleum Prod     Port of Albany........  Albany..............  NY....   12202
                            Albany.                                                                             
T-14-NY-1403.............  Mobil Oil Albany.......  50 Church Street......  Albany..............  NY....   12202
T-16-NY-1450.............  Stratus Petro            Hillside Ave off Route  Baldwinsville.......  NY....   13088
                            Baldwinsville.           370.                                                       
T-16-NY-1456.............  Agway Petroleum Corp     Rt 37 River Road......  Brewerton...........  NY....   13029
                            Brewerton.                                                                          
T-13-NY-1351.............  Amerada Hess Bronx.....  1392 Commerce Ave.....  Bronx...............  NY....   10461
T-13-NY-1352.............  Castle Port Morris Term  290 Locust Avenue.....  Bronx...............  NY....   10454
                            Bronx.                                                                              
T-13-NY-1353.............  Cibro Terminals Inc      1040 East 149th Street  Bronx...............  NY....   10455
                            Bronx.                                                                              
T-13-NY-1354.............  Getty Terminal Bronx...  4301 Boston Post Road.  Bronx...............  NY....   10466
T-11-NY-1308.............  Amerada Hess Brooklyn..  722 Court Street......  Brooklyn............  NY....   11231
T-11-NY-1301.............  Amoco Oil Brooklyn.....  125 Apollo Street.....  Brooklyn............  NY....   11222
T-11-NY-1302.............  Metro Terminals          498 Kingsland Avenue..  Brooklyn............  NY....   11222
                            Brooklyn.                                                                           
T-11-NY-1304.............  Shell Oil Brooklyn.....  25 Paidge Street......  Brooklyn............  NY....   11222
T-11-NY-1313.............  Star Enterprise          One North 12th Street.  Brooklyn............  NY....   11211
                            Brooklyn.                                                                           
T-16-NY-1458.............  Mobil Oil Buffalo......  One Babcock Street....  Buffalo.............  NY....   14210
T-11-NY-1460.............  Mobil Oil Cold Spring    95 Shore Road.........  Cold Spring.........  NY....   11724
                            Harbor.                                                                             
T-11-NY-1319.............  Tosco Pipeline East      19 Bell Meade Road....  East Setauket.......  NY....   11733
                            Setauket.                                                                           
T-11-NY-1306.............  Coastal Oil Flushing...  31-70 College Point     Flushing............  NY....   11354
                                                     Blvd.                                                      
T-16-NY-1462.............  Agway Petroleum Corp     West River Road.......  Geneva..............  NY....   14456
                            Geneva.                                                                             
T-14-NY-1402.............  CITGO Albany...........  495 River Road........  Glenmont............  NY....   12077
T-14-NY-1405.............  Sears Petroleum          Route 144 552 River     Glenmont............  NY....   12077
                            Glenmont.                Road.                                                      
T-11-NY-1309.............  Mobil Oil Glenwood       Shore & Glenwood Rd...  Glenwood Landing....  NY....   11547
                            Landing.                                                                            
T-14-NY-1406.............  Stratus Petroleum Green  Center Island.........  Green Island........  NY....   12181
                            Isle.                                                                               
T-11-NY-1307.............  Castle Astoria.........  500 Mamaroneck Avenue.  Harrison............  NY....   10528
T-11-NY-1310.............  Tosco Pipeline           586 Union Ave.........  Holtsville..........  NY....   11742
                            Holtsville.                                                                         
T-11-NY-1305.............  Mobil Oil Inwood.......  464 Doughty Blvd......  Inwood..............  NY....   11696
T-11-NY-1320.............  Shell Oil Inwood.......  20 Rogers Ave.........  Inwood..............  NY....   11696
T-11-NY-1312.............  Star Enterprise Inwood.  Rockawaw Blvd & East    Inwood..............  NY....   11696
                                                     St.                                                        
T-16-NY-1455.............  Sun Binghamton.........  4324 Watson Boulevard.  Johnson City........  NY....   13790
T-11-NY-1311.............  Getty Terminal Long      30-23 Greenpoint        Long Island City....  NY....   11101
                            Island.                  Avenue.                                                    
T-16-NY-1463.............  Agway Petroleum Corp     Rd # 2 Riverside Drive  Marcy...............  NY....   13403
                            Marcy.                                                                              
T-16-NY-1464.............  Amerada Hess Marcy.....  Riverside Drive.......  Marcy...............  NY....   13403
T-16-NY-1465.............  Bray Terminals Marcy...  River Road............  Marcy...............  NY....   13403
T-16-NY-1487.............  Sears Oil Utica........  Route 49..............  Marcy...............  NY....   13403
T-14-NY-1409.............  Agway Petroleum Corp     Sands Ave.............  Milton..............  NY....   12547
                            Milton.                                                                             
T-13-NY-1356.............  Amoco Oil Mount Vernon.  40 Canal St...........  Mount Vernon........  NY....   10550
T-14-NY-1414.............  Sun Newburgh...........  49 River Road.........  New Windsor.........  NY....   12553
T-14-NY-1411.............  Coastal Oil Newburgh...  Hudson River..........  Newburgh............  NY....   12551
T-14-NY-1413.............  Mobil Oil Newburgh.....  20 River Road.........  Newburgh............  NY....   12550
T-14-NY-1421.............  Amerada Hess Roseton...  590 River Road........  Newburgh............  NY....   12250
T-11-NY-1315.............  RAD Operating Oceanside  7 Hampton Road........  Oceanside...........  NY....   11572
T-11-NY-1467.............  Northville Industries    Off Long Island         Plainview...........  NY....   11803
                            Plainvie.                Expressway.                                                
T-11-NY-1303.............  Tosco Pipeline           150 Fairchild Avenue..  Plainview...........  NY....   11803
                            Plainview.                                                                          
T-11-NY-1317.............  Lewis Oil Port           65 Shore Road.........  Port Washington.....  NY....   11050
                            Washington.                                                                         
T-14-NY-1404.............  Petroleum Fuel Albany..  54 Riverside Avenue...  Rensselaer..........  NY....   12144
T-14-NY-1415.............  Amerada Hess Rensselaer  River Road E Greenbush  Rensselaer..........  NY....   12144
T-14-NY-1416.............  Bray Terminals           50 Riverside Drive....  Rensselaer..........  NY....   12144
                            Rensselaer.                                                                         
T-14-NY-1417.............  Sprague Energy           Riverside Avenue, PO    Rensselaer..........  NY....   12144
                            Rensselaer.              Box 25.                                                    
T-14-NY-1418.............  Getty Terminal           49 Riverside Avenue...  Rensselaer..........  NY....   12144
                            Rensselaer.                                                                         


[[Page 35591]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-14-NY-1419.............  Gulf Oil Rensselaer....  60 Riverside Avenue...  Rensselaer..........  NY....   12144
T-14-NY-1420.............  Sun Rensselaer.........  58 Riverside Avenue...  Rensselaer..........  NY....   12144
T-11-NY-1318.............  Tosco Riverhead........  212 Sound Shore Road..  Riverhead...........  NY....   11901
T-16-NY-1468.............  Agway Petroleum          754 Brooks Ave........  Rochester...........  NY....   14619
                            Rochester.                                                                          
T-16-NY-1469.............  Amerada Hess Rochester   1975 Lyell Avenue.....  Rochester...........  NY....   14606
                            Lyell.                                                                              
T-16-NY-1472.............  Mobil Oil Rochester....  675 Brooks Avenue.....  Rochester...........  NY....   14619
T-16-NY-1473.............  Sun Rochester..........  1840 Lyell Avenue.....  Rochester...........  NY....   14606
T-16-NY-1474.............  United Refining          1075 Chili Avenue.....  Rochester...........  NY....   14624
                            Rochester.                                                                          
T-16-NY-1452.............  Amerada Hess Rochester   22 Cairn Street.......  Rochester...........  NY....   14611
                            Cairn.                                                                              
T-13-NY-1355.............  Mobil Oil Port Mobil...  4101 Arthur Kill Rd...  Staten Island.......  NY....   10309
T-13-NY-1362.............  GATX Staten Island.....  500 Western Ave.......  Staten Island.......  NY....   10302
T-16-NY-1476.............  Amerada Hess Syracuse..  420 West Hiawatha       Syracuse............  NY....   13204
                                                     Boulevard.                                                 
T-16-NY-1478.............  CITGO Syracuse.........  545 Solar Street......  Syracuse............  NY....   13204
T-16-NY-1479.............  Coastal Oil Syracuse...  475 Solar Street......  Syracuse............  NY....   13204
T-16-NY-1480.............  Mobil Oil Syracuse.....  502 Solar Street......  Syracuse............  NY....   13204
T-16-NY-1482.............  Sun Syracuse...........  540 Solar Street......  Syracuse............  NY....   13204
T-16-NY-1457.............  United Refining          4545 River Road.......  Tonawanda...........  NY....   14150
                            Tonawanda.                                                                          
T-16-NY-1484.............  Sun Tonawanda..........  3733 River Road.......  Tonawanda...........  NY....   14150
T-16-NY-1459.............  Noco Energy Corp.......  700 Grand Island Blvd.  Tonawanda...........  NY....   14151
T-16-NY-1486.............  Mobil Oil Utica........  37 Wurz Avenue........  Utica...............  NY....   13502
T-16-NY-1453.............  Coastal Oil Binghamton.  3121 Shippers Road....  Vestal..............  NY....   13851
T-16-NY-1451.............  Mobil Oil Binghamton...  3301 Old Vestal Rd....  Vestal..............  NY....   13850
T-16-NY-1488.............  Agway Petroleum Vestal.  Shippers Road.........  Vestal..............  NY....   13851
T-16-NY-1489.............  Amerada Hess Vestal....  440 Prentice Road.....  Vestal..............  NY....   13850
T-16-NY-1454.............  CITGO Vestal...........  3212 Old Vestal Road..  Vestal..............  NY....   13850
T-13-NY-1363.............  A Tarricone Yonkers....  91 Alexander St.......  Yonkers.............  NY....   10701
T-34-OH-3159.............  Sun Akron..............  999 Home Avenue.......  Akron...............  OH....   44310
T-31-OH-3120.............  UNO-VEN Columbus.......  6433 Cosgray Road.....  Amlin...............  OH....   43002
T-34-OH-3142.............  Aurora Terminal & Trans  1519 S Chillicothe Rd.  Aurora..............  OH....   44202
T-34-OH-3168.............  Amoco Oil Aurora.......  1521 Chillicothe Rd...  Aurora..............  OH....   44202
T-34-OH-3166.............  Marathon Bellevue......  Rural Route 4.........  Bellevue............  OH....   44811
T-34-OH-3151.............  Marathon Brecksville...  10439 Brecksville Road  Brecksville.........  OH....   44141
T-34-OH-3140.............  Ashland Refinery Canton  2408 Gamfrinus Rd SW..  Canton..............  OH....   44706
T-34-OH-3143.............  B P Oil Canton.........  807 Hartford Southeast  Canton..............  OH....   44707
T-31-OH-3100.............  Ashland Cincinnati.....  4015 River Road.......  Cincinnati..........  OH....   45204
T-31-OH-3104.............  B P Oil Cincinnati.....  930 Tennessee Avenue..  Cincinnati..........  OH....   45229
T-31-OH-3122.............  Boswell Oil Company....  5 W 4th St Floor 2500.  Cincinnati..........  OH....   45202
T-34-OH-3150.............  Fleet Supplies.........  250 Mahoning Ave......  Cleveland...........  OH....   44101
T-34-OH-3157.............  Shell Oil Cleveland....  2201 West Third Street  Cleveland...........  OH....   44113
T-34-OH-3160.............  Sun Cleveland..........  3200 Independence Road  Cleveland...........  OH....   44105
T-34-OH-3163.............  UNO-VEN Cleveland......  2985 Eggers Avenue....  Cleveland...........  OH....   44105
T-31-OH-3101.............  Ashland Columbus.......  3855 Fisher Road......  Columbus............  OH....   43228
T-31-OH-3105.............  B P Oil Columbus.......  303 North Wilson Road.  Columbus............  OH....   43204
T-31-OH-3112.............  Marathon Columbus......  4125 Fisher Rd........  Columbus............  OH....   43228
T-31-OH-3114.............  Shell Oil Distillate     3651 Fisher Rd........  Columbus............  OH....   43228
                            Columbus.                                                                           
T-31-OH-3116.............  Sun Columbus...........  3499 West Broad Street  Columbus............  OH....   43204
T-31-OH-3107.............  Clark Rfg Columbus.....  4033 Fisher Road......  Columbus............  OH....   43228
T-31-OH-3111.............  Midwest Terminal         3866 Fisher Rd........  Columbus............  OH....   43228
                            Columbus.                                                                           
T-34-OH-3144.............  B P Oil Cleveland......  4850 E 49th Street....  Cuyahoga Hts........  OH....   44125
T-31-OH-3106.............  B P Oil Dayton.........  621 Brandt Pike.......  Dayton..............  OH....   45404
T-31-OH-3115.............  Shell Oil Dayton.......  801 Brandt Pike.......  Dayton..............  OH....   45404
T-31-OH-3117.............  Sun Dayton.............  1708 Farr Drive.......  Dayton..............  OH....   45404
T-31-OH-3121.............  UNO-VEN Dayton.........  1800 Farr Drive.......  Dayton..............  OH....   45404
T-34-OH-3141.............  Ashland Findlay........  709 Glessner..........  Findlay.............  OH....   45840
T-34-OH-3145.............  B P Oil Lorain.........  12545 S Avon Belden Rd  Grafton.............  OH....   44044
T-31-OH-3102.............  Ashland Heath..........  840 Heath Road........  Heath...............  OH....   43056
T-31-OH-3113.............  Marathon Lebanon.......  999 West State Rt 122.  Lebanon.............  OH....   45036
T-31-OH-3118.............  TEPPCO Lebanon.........  RT 122 2700 Hart Road.  Lebanon.............  OH....   45036
T-34-OH-3146.............  B P Oil Lima...........  817 West Vine Street..  Lima................  OH....   45804
T-34-OH-3152.............  Marathon Lima..........  2990 South Dixie        Lima................  OH....   45804
                                                     Highway.                                                   
T-34-OH-3158.............  Shell Oil Lima.........  1500 West Buckeye Road  Lima................  OH....   45804
T-31-OH-3103.............  Ashland Marietta.......  Old Rt 7 & Moores       Marietta............  OH....   45750
                                                     Junction.                                                  
T-34-OH-3156.............  Shell Oil Akron........  246 N Cleveland.......  Mogodore............  OH....   44260
T-34-OH-3167.............  B P Oil Niles..........  1001 Youngstown Warren  Niles...............  OH....   41446
                                                     Rd.                                                        
T-34-OH-3153.............  Marathon Oregon........  4131 Seaman Road......  Oregon..............  OH....   43616
T-34-OH-3165.............  UNO-VEN Oregon.........  1840 Otter Creek Road.  Oregon..............  OH....   43616
T-31-OH-3108.............  B P Oil Sciotoville....  106 Harding Ave.......  Portsmouth..........  OH....   45662
T-34-OH-3154.............  Marathon Stuebenville..  2B371 Kingsdale Road..  Stuebenville........  OH....   43952
T-34-OH-3164.............  UNO-VEN Tallmadge......  1595 Southeast Avenue.  Tallmadge...........  OH....   44278
T-34-OH-3147.............  B P Oil Tiffin.........  197 Wall Street.......  Tiffin..............  OH....   44883
T-34-OH-3148.............  B P Oil Toledo.........  2450 Hill Avenue......  Toledo..............  OH....   43607


[[Page 35592]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-34-OH-3161.............  Sun Toledo.............  1601 Woodvalle Road...  Toledo..............  OH....   43605
T-34-OH-3149.............  Delta Fuels Toledo.....  1820 South Front......  Toledo..............  OH....   43605
T-34-OH-3169.............  Clark Rfg Toledo.......  2844 Summit St........  Toledo..............  OH....   43611
T-34-OH-3155.............  Marathon Youngstown....  1140 Bears Den Road...  Youngstown..........  OH....   44511
T-34-OH-3162.............  Sun Youngstown.........  6331 Southern           Youngstown..........  OH....   44512
                                                     Boulevard.                                                 
T-73-OK-2600.............  Total Petroleum Ardmore  Hwy 142 Bypass........  Ardmore.............  OK....   73401
T-73-OK-2613.............  Williams Pipeline Co     251 N Sunny Lane......  Del City............  OK....   73117
                            Okla City.                                                                          
T-73-OK-2604.............  S T Services Drumright.  Route One.............  Drumright...........  OK....   74030
T-73-OK-2606.............  Williams Pipeline Enid.  1401 North 30th Street  Enid................  OK....   73701
T-73-OK-2608.............  Conoco Jenks...........  Route Two.............  Jenks...............  OK....   74037
T-73-OK-2609.............  Phillips 66 Laverne....  U S 283...............  Laverne.............  OK....   73848
T-73-OK-2610.............  Koch Fuels Medford.....  US 81.................  Medford.............  OK....   73759
T-73-OK-2612.............  Conoco Oklahoma City...  NE Tenth St Rt 4......  Oklahoma City.......  OK....   73111
T-73-OK-2614.............  Texaco Oklahoma City...  951 N Vickie..........  Oklahoma City.......  OK....   73117
T-73-OK-2616.............  Williams Pipeline        1250 South High Street  Oklahoma City.......  OK....   73129
                            Oklahoma Cty.                                                                       
T-73-OK-2617.............  Conoco Ponca City......  South Highway 60......  Ponca City..........  OK....   74601
T-73-OK-2618.............  Sinclair Pipeline        2411 W MacArthur Road.  Shawnee.............  OK....   74802
                            Shawnee.                                                                            
T-73-OK-2619.............  Barrett Refining Thomas  Rt 1 Box 101..........  Thomas..............  OK....   73669
                            Plant.                                                                              
T-73-OK-2620.............  Sinclair Pipeline Tulsa  1307 West 35th Street.  Tulsa...............  OK....   74107
T-73-OK-2621.............  Sun Tulsa..............  1700 South Union......  Tulsa...............  OK....   74102
T-73-OK-2622.............  Williams Pipeline Tulsa  2120 S 33rd Ave.......  Tulsa...............  OK....   74107
T-73-OK-2623.............  Diamond Shamrock Turpin  Hwy 64 & Junction Rt 2  Turpin..............  OK....   73950
T-73-OK-2624.............  Kerr-McGee Wynnewood...  906 South Powell......  Wynnewood...........  OK....   73098
T-93-OR-4453.............  UNOCAL Coos Bay........  2640 North Bayshore...  Coos Bay............  OR....   97420
T-93-OR-4454.............  SFPP LP Eugene.........  1765 Prairie Road.....  Eugene..............  OR....   97402
T-93-OR-4451.............  SFPP LP Albany.........  3651 Northeast Cosner   Millersburg.........  OR....   97321
                                                     Road.                                                      
T-93-OR-4456.............  Chevron USA Portland...  5531 Northwest Doane    Portland............  OR....   97210
                                                     Street.                                                    
T-93-OR-4457.............  GATX Terminals Portland  11400 NW St Helen's     Portland............  OR....   97283
                                                     Road.                                                      
T-93-OR-4458.............  McCall Oil Portland....  5480 NW Front Ave.....  Portland............  OR....   97210
T-93-OR-4459.............  Mobil Portland.........  9420 Northwest St       Portland............  OR....   97231
                                                     Helen's Rd.                                                
T-93-OR-4460.............  Shell Oil Portland.....  5880 NW St Helen's      Portland............  OR....   97210
                                                     Road.                                                      
T-93-OR-4461.............  Texaco Portland........  3800 Northwest St       Portland............  OR....   97210
                                                     Helen's Road.                                              
T-93-OR-4462.............  Time Oil Portland St     9100 NW St Helen's      Portland............  OR....   97231
                            Helens.                  Road.                                                      
T-93-OR-4463.............  Time Oil Portland        12005 North Burgard     Portland............  OR....   97203
                            Burgard.                 Street.                                                    
T-93-OR-4464.............  UNOCAL Portland........  5528 Northwest Doane..  Portland............  OR....   97210
T-93-OR-4455.............  ARCO Portland Terminal.  9930 NW St Helens Rd..  Portland............  OR....   97231
T-93-OR-4452.............  Tidewater Terminal       535 Port Avenue.......  Umatilla............  OR....   97882
                            Umatilla.                                                                           
T-25-PA-1785.............  Gulf Oil Altoona.......  6033 Sixth Avenue.....  Altoona.............  PA....   16602
T-23-PA-1700.............  Agway Petroleum Corp     Buckeye Road..........  Allentown...........  PA....   18062
                            Macungie.                                                                           
T-23-PA-1701.............  Mobil Oil Allentown....  1134 North Quebec       Allentown...........  PA....   18103
                                                     Street.                                                    
T-25-PA-1784.............  Amoco Oil Altoona......  Sixth Avenue Rd Canan   Altoona.............  PA....   16635
                                                     Station.                                                   
T-25-PA-1788.............  Sun Altoona............  Route 764 Sugar Run     Altoona.............  PA....   16601
                                                     Road.                                                      
T-25-PA-1767.............  Petroleum Products       Burns Avenue..........  Altoona.............  PA....   16602
                            Eldorado.                                                                           
T-23-PA-1746.............  Sun Twin Oaks..........  4041 Market Street....  Aston...............  PA....   19014
T-23-PA-1703.............  Gulf Oil Avoca.........  Box 403-A Suscon Rd...  Avoca...............  PA....   18641
T-23-PA-1706.............  Agway Petroleum Corp Du  Rd 2 Box 399K Suscon    Avoca...............  PA....   18641
                            Pont.                    Rd.                                                        
T-23-PA-1707.............  Petroleum Products Du    Suscon Road...........  Avoca...............  PA....   18641
                            Pont.                                                                               
T-25-PA-1790.............  Guttman Oil Belle        200 Speers Road.......  Belle Vernon........  PA....   15012
                            Vernon.                                                                             
T-23-PA-1705.............  Petron Oil Chester.....  One Ward Street.......  Chester.............  PA....   19013
T-25-PA-1792.............  B P Oil Coraopolis.....  Access State Route 51.  Coraopolis..........  PA....   15108
T-25-PA-1760.............  Buckeye Tank Term        520 Narrows Run Road..  Coraopolis..........  PA....   15108
                            Coraopolis.                                                                         
T-25-PA-1780.............  Star Enterprise          Nine Thorn Street.....  Coraopolis..........  PA....   15108
                            Pittsburgh.                                                                         
T-25-PA-1761.............  Sun Delmont............  Route 66 North........  Delmont.............  PA....   15626
T-25-PA-1778.............  Gulf Oil Pittsburgh/     Route 22..............  Delmont.............  PA....   15626
                            Delmont.                                                                            
T-25-PA-1762.............  Boswell Oil Co           702 Washington Avenue.  Dravosburg..........  PA....   15034
                            Dravosburg.                                                                         
T-25-PA-1764.............  B P Oil Duncansville...  Access US 220.........  Duncansville........  PA....   16635
T-25-PA-1765.............  Agway Petroleum East     Old Rte US 220........  East Freedom........  PA....   16637
                            Freedom.                                                                            
T-23-PA-1720.............  Sun Kingston...........  60 S Wyoming Avenue...  Edwardsville........  PA....   18704
T-23-PA-1710.............  Sun Exton..............  601 East Lincoln Hwy..  Exton...............  PA....   19341
T-25-PA-1768.............  Ashland Floreffe.......  204 Glass Glass House   Floreffe............  PA....   15025
                                                     Road.                                                      
T-23-PA-1718.............  Mobil Oil Malvern......  8 South Malin Rd......  Frazer..............  PA....   19406
T-25-PA-1769.............  B P Oil Greensburg.....  Rural Delivery 6......  Greensburg..........  PA....   15601
T-23-PA-1713.............  Mobil Oil Harrisburg...  5140 Paxton Street....  Harrisburg..........  PA....   17111
T-23-PA-1714.............  Petroleum Products       3300 Industrial Road..  Harrisburg..........  PA....   17110
                            Harrisburg.                                                                         
T-23-PA-1751.............  Sun Willow Grove.......  3290 Sunset Lane......  Hatboro.............  PA....   19040
T-25-PA-1771.............  American Refining        State Route 910.......  Indianola...........  PA....   15051
                            Indianola.                                                                          
T-23-PA-1719.............  Amoco Oil Kingston.....  70 South Wyoming        Kingston............  PA....   18704
                                                     Avenue.                                                    
T-23-PA-1721.............  Mobil Oil Lancaster....  1360 Manheim Pike.....  Lancaster...........  PA....   17604


[[Page 35593]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-23-PA-1702.............  Star Enterprise          Buckeye Road..........  Macungie............  PA....   18062
                            Allentown.                                                                          
T-23-PA-1704.............  Carlos R Leffler Inc     5088 Shippers Lane....  Macungie............  PA....   18062
                            Macungie.                                                                           
T-23-PA-1722.............  Sun Malvern............  Lincoln Hwy & Malin     Malvern.............  PA....   19355
                                                     Road.                                                      
T-23-PA-1723.............  B P Oil Marcus Hook....  428 Post Rd...........  Marcus Hook.........  PA....   19061
T-23-PA-1712.............  Amoco Oil Harrisburg...  5135 Simpson Ferry      Mechanicsburg.......  PA....   17055
                                                     Road.                                                      
T-23-PA-1715.............  Star Enterprise          RD #5 Texaco Drive....  Mechanicsburg.......  PA....   17055
                            Harrisburg.                                                                         
T-23-PA-1724.............  B P Oil Mechanicsburg..  Sinclair Rd...........  Mechanicsburg.......  PA....   17055
T-23-PA-1725.............  Gulf Oil Mechanicsburg.  5125 Simpson Ferry Rd.  Mechanicsburg.......  PA....   17055
T-23-PA-1726.............  Sun Mechanicsburg......  5145 Simpson Ferry      Mechanicsburg.......  PA....   17055
                                                     Road.                                                      
T-23-PA-1716.............  Petroleum Products       900 Eisenhower Blvd...  Middletown..........  PA....   17057
                            Highspire.                                                                          
T-23-PA-1709.............  Montour Oil Service....  112 Broad St..........  Montoursville.......  PA....   17754
T-23-PA-1754.............  C R Leffler New          236 Locust Pt Road....  New Kingston........  PA....   17702
                            Kingston.                                                                           
T-23-PA-1728.............  Petroleum Prod           Rt 11 North RD 1......  Northumberland......  PA....   17857
                            Northumberland.                                                                     
T-23-PA-1729.............  Sun Northumberland.....  Rt 11 North Rd 1......  Northumberland......  PA....   17857
T-23-PA-1737.............  Maritank Phila Inc.....  67th & Schuylkill       Philadalphia........  PA....   19153
                                                     River.                                                     
T-23-PA-1730.............  Amerada Hess             1630 South 51st Street  Philadelphia........  PA....   19143
                            Philadelphia.                                                                       
T-23-PA-1731.............  Amoco Oil Philadelphia.  63rd & Passyunk Avenue  Philadelphia........  PA....   19153
T-23-PA-1732.............  B P Oil Philadelphia...  G Street & Hunting....  Philadelphia........  PA....   19124
T-23-PA-1734.............  Exxon USA Philadelphia.  6850 Essington Avenue.  Philadelphia........  PA....   19153
T-23-PA-1736.............  Sun Philadelphia.......  2700 W Passyunk Avenue  Philadelphia........  PA....   19145
T-25-PA-1791.............  Sun Blawnox............  Freeport Road & Boyd    Pittsburgh..........  PA....   15238
                                                     Avenue.                                                    
T-25-PA-1775.............  Amoco Oil Pittsburgh...  East Carson Street....  Pittsburgh..........  PA....   15207
T-25-PA-1776.............  Exxon USA Pittsburgh...  2760 Neville Road.....  Pittsburgh..........  PA....   15201
T-25-PA-1777.............  Gulf Oil Pittsburgh....  400 Grand Ave.........  Pittsburgh..........  PA....   15225
T-25-PA-1779.............  Pennzoil Products        54th Street and AVRR..  Pittsburgh..........  PA....   15201
                            Pittsburgh.                                                                         
T-25-PA-1781.............  Sun Pittsburgh.........  5733 Butler Street....  Pittsburgh..........  PA....   15201
T-23-PA-1745.............  C R Leffler Tuckerton..  4030 Pottsville Pike..  Reading.............  PA....   19605
T-25-PA-1782.............  Pennzoil Products        Two Main Street.......  Rouseville..........  PA....   16344
                            Rouseville.                                                                         
T-23-PA-1727.............  Sun Montello...........  Fritztown Road........  Sinking Spring......  PA....   19608
T-23-PA-1742.............  B P Oil Sinking Spring.  Mountain Home Rd......  Sinking Spring......  PA....   19608
T-23-PA-1708.............  Carlos R Leffler Inc S   Mountain Home Road....  Sinking Spring......  PA....   19608
                            Spring.                                                                             
T-23-PA-1743.............  Carlos R Leffler Inc...  Sylvan Dell Road......  South Williamsport..  PA....   17701
T-23-PA-1717.............  Coastal Oil New York     Sylvan Dell Rd........  South Williamsport..  PA....   17701
                            Inc.                                                                                
T-23-PA-1744.............  Sun Tamaqua............  Tuscarora State Park    Tamaqua.............  PA....   18252
                                                     Rd.                                                        
T-23-PA-1753.............  Meenan Oil Co Tullytown  113 Main Street.......  Tullytown...........  PA....   19007
T-25-PA-1789.............  Sun Vanport............  Route 68 & Division     Vanport.............  PA....   15009
                                                     Lane.                                                      
T-25-PA-1783.............  United Refining Warren.  15 Bradley Street.....  Warren..............  PA....   16365
T-23-PA-1711.............  Sun Whitehall..........  2480 Main St..........  Whitehall...........  PA....   18052
T-23-PA-1748.............  Gulf Oil Whitehall.....  2451 Main Street......  Whitehall...........  PA....   18052
T-23-PA-1749.............  Gulf Oil Williamsport..  Sylvan Dell Rd........  Williamsport........  PA....   17703
T-05-RI-1200.............  Getty Terminal           Dexter Rd & Massasoit   East Providence.....  RI....    2914
                            Providence.              Ave.                                                       
T-05-RI-1203.............  Coastal Oil East         100 Dexter Road.......  East Providence.....  RI....    2914
                            Providence.                                                                         
T-05-RI-1207.............  Mobil Oil East           1001 Wampanoag Trail..  East Providence.....  RI....    2915
                            Providence.                                                                         
T-05-RI-1201.............  Sprague Energy           144 Allens Avenue.....  Providence..........  RI....    2903
                            Providence.                                                                         
T-05-RI-1202.............  CITGO Petroleum          130 Terminal Road.....  Providence..........  RI....    2905
                            Providence.                                                                         
T-05-RI-1204.............  Northeast Petroleum....  170 Allens Avenue.....  Providence..........  RI....    2903
T-05-RI-1205.............  Star Enterprise          520 Allens Avenue.....  Providence..........  RI....    2905
                            Providence.                                                                         
T-05-RI-1206.............  Sun Providence.........  35 Terminal Road......  Providence..........  RI....    2905
T-57-SC-2050.............  Amerada Hess Belton....  Highway 20 North......  Belton..............  SC....   29627
T-57-SC-2053.............  Marathon Oil Belton....  State Route 20........  Belton..............  SC....   29627
T-57-SC-2051.............  Louis Dreyfus Belton...  Hwy 20 North..........  Belton..............  SC....   29627
T-57-SC-2066.............  Marathon North           5165 Virginia Ave.....  Charleston..........  SC....   29406
                            Charleston.                                                                         
T-57-SC-2059.............  Amoco Oil North Augusta  Sweet Water Road......  North Augusta.......  SC....   29841
T-57-SC-2060.............  Charter Term Co North    221 Laurel Lake Drive.  North Augusta.......  SC....   29841
                            Augusta.                                                                            
T-57-SC-2061.............  B P Oil North Augusta..  Access Highway 36.....  North Augusta.......  SC....   29841
T-57-SC-2062.............  Phillips Pipeline N      Highway 36 &            North Augusta.......  SC....   29841
                            Augusta.                 Sweetwater.                                                
T-57-SC-2063.............  Southern Facilities N    222 Sweetwater Road...  North Augusta.......  SC....   29841
                            Augusta.                                                                            
T-57-SC-2064.............  Amerada Hess N           5150 Virginia Ave.....  North Charleston....  SC....   29406
                            Charleston.                                                                         
T-57-SC-2065.............  Koch Refining N          1003 East Montague....  North Charleston....  SC....   29406
                            Charleston.                                                                         
T-57-SC-2067.............  Amerada Hess             Old Union Road........  Spartanburg.........  SC....   29304
                            Spartanburg.                                                                        
T-57-SC-2068.............  Amoco Oil Spartanburg..  Old Union Rd Route 4..  Spartanburg.........  SC....   29304
T-57-SC-2069.............  Ashland Spartanburg....  75 Pine Ridge Road....  Spartanburg.........  SC....   29302
T-57-SC-2074.............  Phillips Pipeline        200 Nebo Street.......  Spartanburg.........  SC....   29302
                            Spartanburg.                                                                        
T-57-SC-2076.............  Southern Facility        2430 Pine Street Ext..  Spartanburg.........  SC....   29302
                            Spartanburg.                                                                        
T-57-SC-2077.............  Star Enterprise          2590 Southport Road...  Spartanburg.........  SC....   29302
                            Spartanburg.                                                                        
T-57-SC-2071.............  Crown Central            PO Box 2442...........  Spartansburg........  SC....   29304
                            Spartansburg.                                                                       
T-57-SC-2075.............  Shell Oil Spartanburg..  300 Delmar Road.......  Spartansburg........  SC....   29302
T-57-SC-2052.............  Louis Dreyfus            680 Dilmer Road.......  Spartenburg.........  SC....   29302
                            Spartenburg.                                                                        
T-46-SD-3550.............  Kaneb Pipe Line          Hwy 281...............  Aberdeen............  SD....   57401
                            Aberdeen.                                                                           


[[Page 35594]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-46-SD-3558.............  Williams Pipe Line       RR #1 Box 12 A........  Canton..............  SD....   57013
                            Canton.                                                                             
T-46-SD-3551.............  Kaneb Pipe Line          Hwy 38................  Mitchell............  SD....   57301
                            Mitchell.                                                                           
T-46-SD-3552.............  WYCO Pipe Line Rapid     3225 Eglin Street.....  Rapid City..........  SD....   57701
                            City.                                                                               
T-46-SD-3553.............  Amoco Oil Sioux Falls..  3751 S Grange.........  Sioux Falls.........  SD....   57105
T-46-SD-3554.............  Williams Pipeline Sioux  5300 west 12th Street.  Sioux Falls.........  SD....   57107
                            Falls.                                                                              
T-46-SD-3555.............  Williams Pipeline        1000 17th Street S E..  Watertown...........  SD....   57201
                            Watertown.                                                                          
T-46-SD-3556.............  Kaneb Pipe Line Wolsey.  US Hwy 14 & 281.......  Wolsey..............  SD....   57384
T-46-SD-3557.............  Kaneb Pipe Line Yankton  Star Rte 50...........  Yanton..............  SD....   57078
T-62-TN-2200.............  Amoco Oil Chattanooga..  4235 Jersey Pike......  Chattanooga.........  TN....   37416
T-62-TN-2201.............  Chevron USA Chattanooga  4716 Bonny Oaks Drive.  Chattanooga.........  TN....   37416
T-62-TN-2202.............  CITGO Chattanooga......  4233 Jersey Pike......  Chattanooga.........  TN....   37416
T-62-TN-2205.............  General Oils             817 Pineville Road....  Chattanooga.........  TN....   37405
                            Chattanooga.                                                                        
T-62-TN-2206.............  Southeast Terminals....  5800 St Elmo Avenue...  Chattanooga.........  TN....   37409
T-62-TN-2208.............  Southern Facility        4326 Jersey Pike......  Chattanooga.........  TN....   37416
                            Chattanooga.                                                                        
T-62-TN-2209.............  Star Enterprise          710 Manufacturers Road  Chattanooga.........  TN....   37405
                            Chattanooga.                                                                        
T-62-TN-2211.............  Amoco Oil Knoxville....  5101 Middlebrook Pike   Knoxville...........  TN....   37921
                                                     NW.                                                        
T-62-TN-2213.............  CITGO Knoxville........  2409 Knott Road.......  Knoxville...........  TN....   37921
T-62-TN-2214.............  Cummins Terminals        Third Creek Rd &        Knoxville...........  TN....   37912
                            Knoxville.               Middlebrook.                                               
T-62-TN-2215.............  Exxon USA Knoxville....  5009 Middlebrook Pike.  Knoxville...........  TN....   37921
T-62-TN-2216.............  B P Oil Knoxville......  1908 Third Creek Road.  Knoxville...........  TN....   37921
T-62-TN-2217.............  Marathon Oil Knoxville.  2601 Knott Road.......  Knoxville...........  TN....   37950
T-62-TN-2218.............  Shell Oil Knoxville....  5001 Middlebrook Pike   Knoxville...........  TN....   37921
                                                     NW.                                                        
T-62-TN-2219.............  Southern Facility        4801 Middlebrook Pike.  Knoxville...........  TN....   37921
                            Knoxville.                                                                          
T-62-TN-2221.............  Louis Dreyfus Knoxville  1720 Island Home        Knoxville...........  TN....   37920
                                                     Avenue.                                                    
T-62-TN-2225.............  Exxon USA Memphis......  454 Wisconsin Avenue..  Memphis.............  TN....   38106
T-62-TN-2226.............  Lion Oil Memphis.......  1023 Riverside........  Memphis.............  TN....   38106
T-62-TN-2227.............  MAPCO Petroleum Memphis  ......................  Memphis.............  TN....   38109
T-62-TN-2228.............  Petroleum Fuel Memphis.  1232 Riverside........  Memphis.............  TN....   38106
T-62-TN-2203.............  Truman Arnold Memphis..  1237 Riverside........  Memphis.............  TN....   38106
T-62-TN-2231.............  Amoco Oil Nashville....  1441 51st Avenue North  Nashville...........  TN....   37209
T-62-TN-2232.............  Ashland Nashville......  Five Main Street......  Nashville...........  TN....   37213
T-62-TN-2233.............  CITGO Nashville........  720 South Second        Nashville...........  TN....   37213
                                                     Street.                                                    
T-62-TN-2234.............  Cumberland Terminals     7260 Centennial         Nashville...........  TN....   37209
                            Nashville.               Boulevard.                                                 
T-62-TN-2236.............  Exxon USA Nashville....  1741 Ed Temple Blvd...  Nashville...........  TN....   37208
T-62-TN-2237.............  B P Oil Nashville......  1409 51st Ave.........  Nashville...........  TN....   37209
T-62-TN-2238.............  Marathon Oil Nashville.  2920 Old Hydes Ferry    Nashville...........  TN....   37218
                                                     Road.                                                      
T-62-TN-2241.............  Star Enterprise          1717 61st & Centennial  Nashville...........  TN....   37209
                            Nashville.               Bvld.                                                      
T-62-TN-2242.............  Kerr-McGee Nashville...  180 Anthes Avenue.....  Nashville...........  TN....   37210
T-62-TN-2204.............  Lion Oil Nashville.....  90 Van Buren St.......  Nashville...........  TN....   37208
T-62-TN-2240.............  Southern Facility        1609 63rd Avenue North  Nashvilleue North...  TN....   37209
                            Nashville.                                                                          
T-75-TX-2650.............  Diamond Abernathy......  Highway 54............  Abernathy...........  TX....   79311
T-75-TX-2651.............  Fina Oil Abilene.......  Highway 277 North.....  Abilene.............  TX....   79604
T-75-TX-2652.............  Pride Refining Abilene.  Hwy 277 N Industrial    Abilene.............  TX....   79604
                                                     Dist.                                                      
T-75-TX-2665.............  Carswell Pipeline Aledo  I 20 in Willow Park...  Aledo...............  TX....   76008
T-75-TX-2653.............  Diamond Amarillo.......  4200 West Cliffside...  Amarillo............  TX....   79124
T-75-TX-2654.............  Phillips 66 Amarillo...  4300 Cliffside Dr.....  Amarillo............  TX....   79142
T-74-TX-2706.............  Koch Refining Austin...  9011 Johnny Morris Rd.  Austin..............  TX....   78724
T-76-TX-2781.............  Exxon USA Baytown......  3139 Decker Drive &     Baytown.............  TX....   77037
                                                     Highway 10.                                                
T-76-TX-2783.............  Chevron USA Port Arthur  9406 West Port Arthur   Beaumont............  TX....   77705
                                                     Rd.                                                        
T-76-TX-2798.............  Mobil Oil Beaumont.....  Route 4...............  Beaumont............  TX....   77705
T-76-TX-2784.............  Chevron USA Big Sandy..  Highway 155 and Sabine  Big Sandy...........  TX....   75755
                                                     River.                                                     
T-75-TX-2656.............  Fina Oil Big Spring....  East IS-20 & Refinery   Big Spring..........  TX....   79721
                                                     Rd.                                                        
T-75-TX-2657.............  Phillips 66 Borger.....  ......................  Borger..............  TX....   79007
T-74-TX-2709.............  CITGO Brownsville......  11001 South Port Road.  Brownsville.........  TX....   78520
T-74-TX-2713.............  CITGO Bryan............  1714 Finfeather Road..  Bryan...............  TX....   77801
T-75-TX-2659.............  Truman Arnold Caddo      ......................  Caddo Mills.........  TX....   75505
                            Mills.                                                                              
T-74-TX-2701.............  Mobil Oil Center.......  US 87 South...........  Center..............  TX....   75692
T-75-TX-2678.............  CITGO Center...........  Hwy 87 South..........  Center..............  TX....   75935
T-76-TX-2786.............  Koch Refining            16514 Dezavala Road...  Channelview.........  TX....   77530
                            Channelview.                                                                        
T-76-TX-2791.............  Howell Hydrocarbons &    1201 S Sheldon Road...  Channelview.........  TX....   77530
                            Chem.                                                                               
T-74-TX-2716.............  CITGO Corpus Christi...  1308 Oak Park Street..  Corpus Christi......  TX....   78407
T-74-TX-2718.............  Coastal Oil Corpus       5441 UP River Road....  Corpus Christi......  TX....   78407
                            Christi.                                                                            
T-74-TX-2719.............  Diamond Corpus Christi.  2700 Texaco Road......  Corpus Christi......  TX....   78403
T-74-TX-2720.............  SW Refining Corpus       1700 Nueces Bay         Corpus Christi......  TX....   78469
                            Christi.                 Boulevard.                                                 
T-74-TX-2721.............  Koch Refining Corpus     Suntide Road..........  Corpus Christi......  TX....   78403
                            Christi.                                                                            
T-74-TX-2711.............  CITGO Oil Corpus         2505 N Port Ave.......  Corpus Christi......  TX....   78401
                            Christi.                                                                            
T-75-TX-2661.............  Mobil Oil Dallas.......  4200 Singleton          Dallas..............  TX....   75212
                                                     Boulevard.                                                 
T-75-TX-2662.............  Star Enterprise Dallas.  3900 Singleton........  Dallas..............  TX....   75212
T-74-TX-2724.............  Chevron USA El Paso....  6501 Trowbridge.......  El Paso.............  TX....   79905
T-74-TX-2726.............  Navajo Refining El Paso  1000 Eastside Road....  El Paso.............  TX....   79915


[[Page 35595]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-74-TX-2710.............  Shell Pipeline El Paso.  6767 Gateway West.....  El Paso.............  TX....   79926
T-74-TX-2744.............  S T Services Elmendorf.  20830 Lamm Rd.........  Elmendorf...........  TX....   75112
T-75-TX-2655.............  Phillips 66 Arlington..  12401 Calloway          Euless..............  TX....   76040
                                                     Cemetery Road.                                             
T-75-TX-2664.............  Koch Refining Euless...  Highway 157 and         Euless..............  TX....   76040
                                                     Trinity Blvd.                                              
T-75-TX-2670.............  Total Petroleum Ft       3520 Euless South Main  Euless..............  TX....   76040
                            Worth.                                                                              
T-74-TX-2728.............  Coastal Oil Falfurrias.  Three Mi North on US    Falfurrias..........  TX....   78355
                                                     Hwy 281.                                                   
T-75-TX-2666.............  Chevron USA Fort Worth.  2525 Brennan Street...  Fort Worth..........  TX....   76106
T-75-TX-2667.............  CITGO Fort Worth.......  301 Terminal Road.....  Fort Worth..........  TX....   76106
T-75-TX-2668.............  Mobil Oil Fort Worth...  3600 North Sylvania...  Fort Worth..........  TX....   76111
T-75-TX-2669.............  Star Enterprise Ft       3200 Sylvania.........  Fort Worth..........  TX....   76111
                            Worth.                                                                              
T-76-TX-2789.............  Chevron USA Galena Park  12523 American          Galena Park.........  TX....   77547
                                                     Petroleum Rd.                                              
T-76-TX-2788.............  GATX Galena Park.......  906 Clinton Drive.....  Galena Park.........  TX....   77547
T-76-TX-2792.............  Amerada Hess Galena      12901 American          Galena Park.........  TX....   77547
                            Park.                    Petroleum Rd.                                              
T-75-TX-2671.............  Conoco Southlake.......  3100 Highway 26 West..  Grapevine...........  TX....   76051
T-75-TX-2672.............  Fina Oil Southlake.....  3000 Highway 26 West..  Grapevine...........  TX....   76051
T-75-TX-2680.............  Diamond Southlake......  1700 Hwy 26...........  Grapevine...........  TX....   76051
T-74-TX-2729.............  Diamond Harlingen......  4.5 miles east on       Harlingen...........  TX....   78550
                                                     highway 106.                                               
T-74-TX-2704.............  Exxon USA Hearne.......  Highway Six...........  Hearne..............  TX....   77859
T-75-TX-2658.............  Mobil Oil Hearne.......  ......................  Hearne..............  TX....   76705
T-74-TX-2702.............  Star Enterprise Hearne.  Highway 6 South.......  Hearne..............  TX....   77859
T-76-TX-2794.............  CITGO Houston..........  12325 North Fwy at      Houston.............  TX....   77060
                                                     Greens Rd.                                                 
T-76-TX-2795.............  Coastal Oil Houston....  11650 Almeda Road Loop  Houston.............  TX....   77045
                                                     610.                                                       
T-76-TX-2799.............  Jetera Fuels Houston...  17617 Aldine-Westfield  Houston.............  TX....   77073
                                                     Road.                                                      
T-76-TX-2800.............  Lyondell-CITGO Refining  12000 Lawndale........  Houston.............  TX....   77002
T-76-TX-2803.............  Star Enterprise Houston  2661 Stevens Street...  Houston.............  TX....   77226
T-76-TX-2804.............  Stolt Terminals Inc      15602 Jacinto Port      Houston.............  TX....   77213
                            Houston.                 Blvd.                                                      
T-76-TX-2808.............  Exxon USA North Houston  8700 North Freeway....  Houston.............  TX....   77037
T-76-TX-2812.............  Exxon USA South Houston  10501 East Almeda.....  Houston.............  TX....   77051
T-76-TX-2806.............  Phibro Energy USA        9701 Manchester.......  Houston.............  TX....   77536
                            Houston.                                                                            
T-75-TX-2660.............  Exxon USA Dallas.......  1201 East Airport       Irving..............  TX....   75062
                                                     Freeway.                                                   
T-74-TX-2715.............  Diamond Larado.........  13380 South Unitec....  Larado..............  TX....   78044
T-75-TX-2674.............  Phillips 66 Lubbock....  Clovis Road and Flint   Lubbock.............  TX....   79408
                                                     Avenue.                                                    
T-75-TX-2675.............  Texaco Lubbock.........  Clovis Rd & Flint Ave   Lubbock.............  TX....   79417
                                                     Hwy 84.                                                    
T-74-TX-2730.............  Coastal Oil Hidako.....  7 Miles S at Hidalgo    McAllen.............  TX....   78501
                                                     Box 3095.                                                  
T-75-TX-2679.............  Chevron USA Midland....  1100 North County Rd    Midland.............  TX....        
                                                     1160.                                                      
T-75-TX-2676.............  Conoco Mount Pleasant..  1503 West Ferguson....  Mount Pleasant......  TX....   75455
T-75-TX-2685.............  Shell Oil Odessa.......  2700 S Grandview......  Odessa..............  TX....   79760
T-76-TX-2782.............  Shell Oil Pasadena.....  1320 West Shaw St.....  Pasadena............  TX....   77506
T-76-TX-2809.............  GATX Pasadena..........  530 North Witter......  Pasadena............  TX....   77506
T-76-TX-2811.............  Phillips Pipeline        100 Jefferson Street..  Pasadena............  TX....   77501
                            Pasadena.                                                                           
T-74-TX-2731.............  Coastal Oil Placedo....  2 Mi S of Placedo Hwy   Placedo.............  TX....   77977
                                                     87.                                                        
T-74-TX-2733.............  Fina Oil Port Arthur     Highway 366 and 32nd    Port Arthur.........  TX....   77640
                            Hwy 366.                 Street.                                                    
T-76-TX-2785.............  Star Enterprise Port     401 West 19th Street..  Port Arthur.........  TX....   77640
                            Arthur.                                                                             
T-76-TX-2801.............  Fina Oil Port Arthur     Hwy 366 & 32nd St.....  Port Arthur.........  TX....   77642
                            32nd.                                                                               
T-75-TX-2686.............  Pride San Angelo.......  4008 U S Hwy 67N......  San Angelo..........  TX....   76905
T-74-TX-2737.............  Chevron USA San Antonio  4851 Emil Road........  San Antonio.........  TX....   78219
T-74-TX-2738.............  Coastal Oil San Antonio  4719 Corner Parkway #2  San Antonio.........  TX....   78219
T-74-TX-2739.............  Diamond San Antonio....  10619 Highway 281       San Antonio.........  TX....   78221
                                                     South.                                                     
T-74-TX-2740.............  Exxon USA San Antonio..  3214 North Pan Am       San Antonio.........  TX....   78219
                                                     Expressway.                                                
T-74-TX-2742.............  Koch Refining San        I-10 and East Houston   San Antonio.........  TX....   78220
                            Antonio.                 Street.                                                    
T-74-TX-2745.............  Star Enterprise San      510 Petroleum Drive...  San Antonio.........  TX....   78219
                            Antonio.                                                                            
T-76-TX-2780.............  Petro-United Terminals   11666 Port Road.......  Seabrook............  TX....   77586
                            Bayport.                                                                            
T-75-TX-2682.............  Diamond Sunray.........  9 Mi NE of Dumas TX on  Sunray..............  TX....   79086
                                                     FM 119.                                                    
T-76-TX-2813.............  Phillips 66 Sweeny.....  Hwys 35 & 36 at West    Sweeny..............  TX....   77480
                                                     Columbia.                                                  
T-76-TX-2814.............  S T Services Texas City  1111 Main Dock Road...  Texas City..........  TX....   77592
T-74-TX-2747.............  Diamond Three Rivers...  301 Leroy Street......  Three Rivers........  TX....   78071
T-74-TX-2748.............  Conoco Tye.............  I-20 West Exit 278....  Tye.................  TX....   79563
T-75-TX-2681.............  La Gloria Oil Tyler....  425 McMurry Drive.....  Tyler...............  TX....   75702
T-74-TX-2703.............  CITGO Victoria.........  1708 North Ben Jordan   Victoria............  TX....   77901
                                                     Blvd.                                                      
T-74-TX-2749.............  CITGO Waco.............  1600 South Loop Dr....  Waco................  TX....   76705
T-74-TX-2705.............  Star Enterprise Waco...  420 South Lacy Drive..  Waco................  TX....   76705
T-74-TX-2707.............  Koch Refining Waco.....  2017 Kendall Lane.....  Waco................  TX....   76705
T-74-TX-2708.............  Mobil Oil Waco.........  502 South Lacy Dr.....  Waco................  TX....   76705
T-75-TX-2687.............  Star Enterprise Waskom.  9 South...............  Waskom..............  TX....   75692
T-75-TX-2688.............  Mobil Oil Waskom.......  9 South...............  Waskom..............  TX....   75692
T-75-TX-2683.............  Fina Oil Wichita Falls.  Old Charlie & Sinclair  Wichita Falls.......  TX....   76307
                                                     Blvd.                                                      
T-75-TX-2684.............  Conoco Wichita Falls...  1214 North Eastside     Wichita Falls.......  TX....   76304
                                                     Ave.                                                       
T-87-UT-4200.............  Flying J North Salt      333 West Center St....  North Salt Lake.....  UT....   84054
                            Lake.                                                                               
T-87-UT-4204.............  Salt Lake Terminal       245 East 1100 North...  North Salt Lake City  UT....   84054
                            Company.                                                                            
T-87-UT-4201.............  Penzoil Prod Co          P O Box 10-W Hwy 40...  Roosvelt............  UT....   84066
                            Roosevelt.                                                                          
T-87-UT-4202.............  Amoco Oil Salt Lake      474 West 900 N........  Salt Lake City......  UT....   84103
                            City.                                                                               


[[Page 35596]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-87-UT-4203.............  Chevron USA Salt Lake    2351 North Tenth West.  Salt Lake City......  UT....   84110
                            City.                                                                               
T-87-UT-4205.............  Crysen Refining Woods    2355 South 1100 West..  Woods Cross.........  UT....   84087
                            Cross.                                                                              
T-87-UT-4206.............  Phillips 66 Woods Cross  393 South 800 West....  Woods Cross.........  UT....   84087
T-54-VA-1652.............  CITGO Chesapeake.......  201 Freeman Street....  Cheasapeake.........  VA....   23324
T-54-VA-1650.............  Amerada Hess Chesapeake  4030 Buell Street.....  Chesapeake..........  VA....   23324
T-54-VA-1651.............  Amoco Oil Chesapeake...  428 Barnes Road.......  Chesapeake..........  VA....   23324
T-54-VA-1653.............  Conoco Chesapeake......  502 Hill Street.......  Chesapeake..........  VA....   23324
T-54-VA-1654.............  Exxon USA Chesapeake...  4115 Buell Street.....  Chesapeake..........  VA....   23324
T-54-VA-1673.............  Crown Central Norfolk..  801 Butt Street.......  Chesapeake..........  VA....   23324
T-54-VA-1674.............  Mobil Oil Norfolk......  Halifax Lane..........  Chesapeake..........  VA....   23324
T-54-VA-1656.............  Louis Dreyfus            7600 Halifax Lane.....  Chesapeake..........  VA....   23324
                            Chesapeake.                                                                         
T-54-VA-1658.............  Steuart Petroleum        1301 Cherry Hill Rd...  Dumfries............  VA....   22026
                            Cockpit Pt.                                                                         
T-54-VA-1659.............  Amoco Oil Fairfax......  9601 Colonial Avenue..  Fairfax.............  VA....   22030
T-54-VA-1660.............  Global Petroleum         3790 Pickett Road.....  Fairfax.............  VA....   22031
                            Fairfax.                                                                            
T-54-VA-1661.............  CITGO Fairfax..........  9600 Colonial Avenue..  Fairfax.............  VA....   22031
T-54-VA-1662.............  Star Enterprise Fairfax  3800 Pickett Road.....  Fairfax.............  VA....   22030
T-54-VA-1663.............  Mobil Oil Manassas.....  10315 Ballsford Road..  Manassas............  VA....   22110
T-54-VA-1665.............  Amoco Oil Montvale.....  US Route 460 & St Rt    Montvale............  VA....   24122
                                                     892.                                                       
T-54-VA-1666.............  Chevron USA Montvale...  U S 460 East..........  Montvale............  VA....   24122
T-54-VA-1668.............  Southern Facilities      U S Highway 460.......  Montvale............  VA....   24122
                            Montvale.                                                                           
T-54-VA-1691.............  Star Enterprise Roanoke  Route 460.............  Montvale............  VA....   24122
T-54-VA-1664.............  Amerada Hess Montvale..  Route 460.............  Monvale.............  VA....   24122
T-54-VA-1670.............  Crown Central Newington  8211 Terminal Road....  Newington...........  VA....   22122
T-54-VA-1671.............  Exxon USA Newington....  8200 Terminal Road....  Newington...........  VA....   22122
T-54-VA-1692.............  Shell Oil Springfield..  8206 Terminal Road....  Newington...........  VA....   22122
T-54-VA-1669.............  Koch Fuels Newport News  801 Terminal Ave......  Newport News........  VA....   23607
T-54-VA-1655.............  Bagwell Oil Onancock...  33 Market.............  Onancock............  VA....   23417
T-54-VA-1677.............  Amoco Oil Richmond.....  1636 Commerce Road....  Richmond............  VA....   23224
T-54-VA-1678.............  Chevron USA Richmond...  700 Goodes Street.....  Richmond............  VA....   23224
T-54-VA-1679.............  CITGO Richmond.........  Third & Maury Street..  Richmond............  VA....   23224
T-54-VA-1680.............  Crown Central Richmond.  4405 E Main...........  Richmond............  VA....   23231
T-54-VA-1681.............  Exxon USA Richmond.....  2000 Trenton Avenue...  Richmond............  VA....   23234
T-54-VA-1682.............  First Energy Corp        Second & Maury Streets  Richmond............  VA....   23224
                            Richmond.                                                                           
T-54-VA-1683.............  Koch Fuels Richmond....  4110 Deepwater          Richmond............  VA....   23234
                                                     Terminal Road.                                             
T-54-VA-1684.............  Southern Facility        204 East First Avenue.  Richmond............  VA....   23224
                            Richmond.                                                                           
T-54-VA-1685.............  Star Enterprise          5801 Jefferson Davis    Richmond............  VA....   23234
                            Richmond.                Highway.                                                   
T-54-VA-1687.............  Louis Dreyfus Richmond.  1314 Commerce Road....  Richmond............  VA....   23224
T-54-VA-1657.............  Primary Corp Deepwater.  3302 Deepwater          Richmond............  VA....   23234
                                                     Terminal Rd.                                               
T-54-VA-1672.............  Primary Corp             413 Bickerstaff Rd....  Richmond............  VA....   23231
                            Bickerstaff.                                                                        
T-54-VA-1688.............  Exxon USA Roanoke......  835 Hollins Road        Roanoke.............  VA....   24012
                                                     Northeast.                                                 
T-54-VA-1689.............  Marathon Oil Roanoke...  5287 Terminal Road....  Roanoke.............  VA....   24014
T-54-VA-1690.............  Shell Oil Roanoke......  5280 Terminal Road      Roanoke.............  VA....   24014
                                                     Southwest.                                                 
T-54-VA-1693.............  S T Services Virginia    3925 North Landing      Virginia Beach......  VA....   23456
                            Beach.                   Road.                                                      
T-54-VA-1694.............  Amoco Oil Yorktown.....  Route 73 East Entrance  Yorktown............  VA....   23690
T-03-VT-1100.............  Mobil Oil Burlington...  2 Flynn Avenue........  Burlington..........  VT....    5401
T-91-WA-4400.............  Texaco Anacortes.......  Marches Point.........  Anacortes...........  WA....   98221
T-91-WA-4401.............  Conoco Moses Lake......  3 miles north of Moses  Moses Lake..........  WA....   98837
                                                     Lake.                                                      
T-91-WA-4423.............  Tidewater Terminal       2950 Wilma Drive......  North Clarkston.....  WA....   99403
                            Wilma.                                                                              
T-91-WA-4402.............  Northwest Terminaling    3000 Sacajawea Park     Pasco...............  WA....   99301
                            Pasco.                   Road.                                                      
T-91-WA-4420.............  Tidewater Snake River..  Tank Farm Road........  Pasco...............  WA....   99301
T-91-WA-4405.............  Wilkins Distributing Co  134 Bay Street W......  Port Orchard........  WA....   98366
T-91-WA-4404.............  Tosco Northwest Renton.  2423 Lind Avenue        Renton..............  WA....   98055
                                                     Southwest.                                                 
T-91-WA-4403.............  Chevron USA Point Wells  20500 Richmond Beach    Richmond Beach......  WA....   98177
                                                     Drive N.                                                   
T-91-WA-4406.............  GATX Seattle...........  1733 Alaskan Way South  Seattle.............  WA....   98134
T-91-WA-4407.............  Shell Oil Seattle......  ......................  Seattle.............  WA....   98124
T-91-WA-4408.............  Texaco Seattle.........  2555 13th Ave S W.....  Seattle.............  WA....   98134
T-91-WA-4409.............  Time Oil Seattle.......  2737 West Commodore     Seattle.............  WA....   98199
                                                     Way.                                                       
T-91-WA-4424.............  Pacific Northern Oil     Pier 91 Bldg 19.......  Seattle.............  WA....   98119
                            Corp.                                                                               
T-91-WA-4425.............  ARCO Seattle Terminal..  1652 SW Lander St.....  Seattle.............  WA....   95124
T-91-WA-4410.............  Conoco Spokane.........  6317 East Sharp Avenue  Spokane.............  WA....   99206
T-91-WA-4411.............  Exxon USA Spokane......  6311 East Sharp Avenue  Spokane.............  WA....   99211
T-91-WA-4412.............  Tosco Northwest Spokane  3225 East Lincoln Road  Spokane.............  WA....   99207
T-91-WA-4413.............  Tosco Northwest Tacoma.  520 E D Street........  Tacoma..............  WA....   98421
T-91-WA-4414.............  Sound Refining Tacoma..  2628 Marine View Drive  Tacoma..............  WA....   98421
T-91-WA-4415.............  Superior Oil Tacoma....  250 East D Street.....  Tacoma..............  WA....   98401
T-91-WA-4421.............  US Oil Tacoma..........  3001 Marshall Ave.....  Tacoma..............  WA....   98421
T-91-WA-4422.............  UNOCAL Tacoma..........  516 East D Street.....  Tacoma..............  WA....   98421
T-91-WA-4416.............  Texaco Tumwate.........  7370 Linderson Way S W  Tumwater............  WA....   98501
T-91-WA-4417.............  CENEX Vancouver........  5420 Fruit Valley Road  Vancouver...........  WA....   98660
T-91-WA-4419.............  Tesoro Refining Mtg      2211 West 26th Street   Vancouver...........  WA....   98660
                            Vancouver.               Ext.                                                       
T-39-WI-3064.............  CENEX Chippewa Falls...  2331 N Prairie View Rd  Chippewa Falls......  WI....   54729


[[Page 35597]]


                            Internal Revenue Service Terminal Control List--Continued                           
                                                 [July 1, 1995]                                                 
----------------------------------------------------------------------------------------------------------------
           TCN                  Terminal name           Street address              City           State    Zip 
----------------------------------------------------------------------------------------------------------------
T-39-WI-3082.............  Kerr-McGee Chippewa      2553 North Prairie      Chippewa Falls......  WI....   54729
                            Falls.                   View Rd.                                                   
T-39-WI-3061.............  Amoco Oil Green Bay....  1124 North Broadway...  Green Bay...........  WI....   54303
T-39-WI-3066.............  CITGO Green Bay........  1391 Bylsby Avenue....  Green Bay...........  WI....   54303
T-39-WI-3075.............  Green Bay Terminal.....  1031 Hurlbut Street...  Green Bay...........  WI....   54303
T-39-WI-3077.............  Mobil Oil Green Bay....  410 Prairie Ave.......  Green Bay...........  WI....   54303
T-39-WI-3089.............  U S Oil Green Bay West.  1075 Hurlbut Ct.......  Green Bay...........  WI....   54303
T-39-WI-3078.............  Clark Rfg Green Bay....  1445 Bylsby Ave.......  Green Bay...........  WI....   54303
T-39-WI-3091.............  U S Oil Green Bay East.  1910 N Quincy St......  Green Bay...........  WI....   54302
T-39-WI-3071.............  Koch Junction City.....  Junction US 10 & 34N..  Junction City.......  WI....   54443
T-39-WI-3069.............  Terminal Oil Madison...  3910 Terminal Road....  Madison.............  WI....   53704
T-39-WI-3088.............  US Oil Madison.........  4306 Terminal Dr......  Madison.............  WI....   53558
T-39-WI-3065.............  CENEX McFarland........  4103 Triangle St......  McFarland...........  WI....   53558
T-39-WI-3067.............  CITGO McFarland........  4606 Terminal Drive...  McFarland...........  WI....   53558
T-39-WI-3072.............  Koch McFarland.........  4505 Terminal Drive...  McFarland...........  WI....   53558
T-39-WI-3079.............  Mobil Oil Madison......  4516 Sigglekow Road...  McFarland...........  WI....   53558
T-39-WI-3083.............  Kerr-McGee McFarland...  4009 Triangle St Hwy    McFarland...........  WI....   53558
                                                     51 S.                                                      
T-39-WI-3085.............  UNO-VEN McFarland......  4402 Terminal Drive...  McFarland...........  WI....   53558
T-39-WI-3062.............  Amoco Oil Milwaukee....  9101 North 107th        Milwaukee...........  WI....   53201
                                                     Street.                                                    
T-39-WI-3068.............  CITGO Milwaukee........  9235 North 107th        Milwaukee...........  WI....   53224
                                                     Street.                                                    
T-39-WI-3073.............  Koch Milwaukee.........  9343 North 107th        Milwaukee...........  WI....   53224
                                                     Street.                                                    
T-39-WI-3076.............  Marathon Milwaukee.....  9125 North 107th St...  Milwaukee...........  WI....   53224
T-39-WI-3081.............  S T Services Milwaukee.  1626 South Harbor       Milwaukee...........  WI....   53207
                                                     Drive.                                                     
T-39-WI-3084.............  US Oil Milwaukee.......  9135 North 107th        Milwaukee...........  WI....   53224
                                                     Street.                                                    
T-39-WI-3086.............  UNO-VEN Milwaukee......  9521 North 107th        Milwaukee...........  WI....   53224
                                                     Street.                                                    
T-39-WI-3090.............  Clark Rfg Milwaukee....  9451 North 107th        Milwaukee...........  WI....   53224
                                                     Street.                                                    
T-39-WI-3087.............  Williams Pipe Line       2007 Old Highway 51...  Mosinee.............  WI....   54455
                            Mosinee.                                                                            
T-39-WI-3063.............  Amoco Oil Superior.....  2904 Winter Street....  Superior............  WI....   54880
T-39-WI-3080.............  Murphy Oil Superior....  2407 Stinson Ave......  Superior............  WI....   54880
T-39-WI-3074.............  Koch Waupun............  Route Two.............  Waupun..............  WI....   53963
T-55-WV-3181.............  Exxon USA Charleston...  Standard St &           Charleston..........  WV....   25314
                                                     MacCorkle Ave.                                             
----------------------------------------------------------------------------------------------------------------
ReEngineering Excise Tax with TECHNOLOGY.                                                                       

[FR Doc. 95-16783 Filed 7-7-95; 8:45 am]
BILLING CODE 4830-01-U