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Item 10
COMMAND Tax-Free Fund
Annual period ending 06/30/03
File No. 811-3252


                             CERTIFICATIONS


I, Judy A. Rice, certify that:

    1. I have reviewed this report on Form N-CSR of COMMAND Tax-Free Fund;

    2. Based on my knowledge, this report does not contain any untrue
       statement of a material fact or omit to state a material fact
       necessary to make the statements made, in light of the
       circumstances under which such statements were made, not
       misleading with respect to the period covered by this report.;

    3. Based on my knowledge, the financial statements, and other
       financial information included in this report, fairly present in
       all material respects the financial condition, results of
       operations, changes in net assets, and cash flows (if the
       financial statements are required to include a statement of cash
       flows) of the registrant as of, and for, the periods presented in
       this report.

    4. The registrant's other certifying officers and I are responsible
       for establishing and maintaining disclosure controls and
       procedures (as defined in Rule 30a-2(c) under the Investment
       Company Act of 1940) for the registrant and have:

         a) designed such disclosure controls and procedures to ensure
            that material information relating to the registrant,
            including its consolidated subsidiaries, is made known to
            us by others within those entities, particularly during the
            period in which this report is being prepared;

         b) evaluated the effectiveness of the registrant's disclosure
            controls and procedures as of a date within 90 days prior
            to the filing date of this report (the "Evaluation Date"); and

         c) presented in this report our conclusions about the
            effectiveness of the disclosure controls and procedures
            based on our evaluation as of the Evaluation Date;

    5. The registrant's other certifying officers and I have disclosed,
       based on our most recent evaluation, to the registrant's auditors
       and the audit committee of the registrant's board of directors
       (or persons performing the equivalent functions):

         a) all significant deficiencies in the design or operation of
            internal controls which could adversely affect the
            registrant's ability to record, process, summarize, and
            report financial data and have identified for the
            registrant's auditors any material weaknesses in internal
            controls; and

         b) any fraud, whether or not material, that involves
            management or other employees who have a significant role
            in the registrant's internal controls; and

    6. The registrant's other certifying officers and I have indicated
       in this report whether or not there were significant changes in
       internal controls or in other factors that could significantly
       affect internal controls subsequent to the date of our most
       recent evaluation, including any corrective actions with regard
       to significant deficiencies and material weaknesses.


Date: August 26, 2003



                                       /s/Judy A. Rice
                                       -----------------------------------
                                       Judy A. Rice
                                       President and Principal Executive
                                       Officer




<Page>

Item 10
COMMAND Tax-Free Fund
Annual period ending 06/30/03
File No. 811-3252


                                CERTIFICATIONS


I, Grace C. Torres, certify that:

    1. I have reviewed this report on Form N-CSR of COMMAND Tax-Free Fund;

    2. Based on my knowledge, this report does not contain any untrue
       statement of a material fact or omit to state a material fact
       necessary to make the statements made, in light of the
       circumstances under which such statements were made, not
       misleading with respect to the period covered by this report.;

    3. Based on my knowledge, the financial statements, and other
       financial information included in this report, fairly present in
       all material respects the financial condition, results of
       operations, changes in net assets, and cash flows (if the
       financial statements are required to include a statement of cash
       flows) of the registrant as of, and for, the periods presented in
       this report.

    4. The registrant's other certifying officers and I are responsible
       for establishing and maintaining disclosure controls and
       procedures (as defined in Rule 30a-2(c) under the Investment
       Company Act of 1940) for the registrant and have:

         a. designed such disclosure controls and procedures to ensure
            that material information relating to the registrant,
            including its consolidated subsidiaries, is made known to
            us by others within those entities, particularly during the
            period in which this report is being prepared;

         b. evaluated the effectiveness of the registrant's disclosure
            controls and procedures as of a date within 90 days prior
            to the filing date of this report (the "Evaluation Date"); and

         c. presented in this report our conclusions about the
            effectiveness of the disclosure controls and procedures
            based on our evaluation as of the Evaluation Date;

    5. The registrant's other certifying officers and I have disclosed,
       based on our most recent evaluation, to the registrant's auditors
       and the audit committee of the registrant's board of directors
       (or persons performing the equivalent functions):

         a. all significant deficiencies in the design or operation of
            internal controls which could adversely affect the
            registrant's ability to record, process, summarize, and
            report financial data and have identified for the
            registrant's auditors any material weaknesses in internal
            controls; and

         b. any fraud, whether or not material, that involves
            management or other employees who have a significant role
            in the registrant's internal controls; and

    6. The registrant's other certifying officers and I have indicated
       in this report whether or not there were significant changes in
       internal controls or in other factors that could significantly
       affect internal controls subsequent to the date of our most
       recent evaluation, including any corrective actions with regard
       to significant deficiencies and material weaknesses.


Date: August 26, 2003



                                       /s/Grace C. Torres
                                       -----------------------------------
                                       Grace C. Torres
                                       Treasurer and Principal
                                       Financial Officer