State in Which Subsidiary is Organized ______________ EMPIRE GAS CORPORATION EMPIREGAS FIELD SERVICE CORPORATION EMPIREGAS EQUIPMENT CORPORATION DE EMPIRE UNDERGROUND STORAGE, INC. DE EMPIRE MARKETING CORPORATION DE UTILITY COLLECTION CORPORATION DE EMPIREGAS TRANSPORTS, INC. (MO) DE EMPIRE AVIATION CORPORATION DE EMPIREGAS TRANSPORTS, INC.-OREGON DE EMPIREGAS INC. OF GLOBE AZ EMPIREGAS INC. OF ELSINORE CA EMPIREGAS INC. OF ESCONDIDO CA EMPIREGAS INC. OF LOS ANGELES CA EMPIREGAS INC. OF MODESTO CA EMPIREGAS INC. OF PLACERVILLE CA EMPIREGAS INC. OF POMONA CA EMPIREGAS INC. OF SACRAMENTO CA EMPIREGAS INC. OF SUSANVILLE CA EMPIREGAS INC. OF YUCCA VALLEY CA EMPIREGAS INC. OF BOISE ID EMPIREGAS INC. OF ALBANY OR EMPIREGAS INC. OF HERMISTON OR EMPIREGAS INC. OF MEDFORD OR EMPIREGAS INC. OF NORTH BEND OR EMPIREGAS INC. OF SANDY OR EMPIREGAS INC. OF THE DALLES OR EMPIREGAS INC. OF AUBURN WA EMPIREGAS INC. OF CHEHALIS WA EMPIREGAS INC. OF SUNNYSIDE WA EMPIREGAS INC. OF WENATCHEE WA EMPIREGAS INC. OF YAKIMA WA EMPIREGAS INC. OF BREMERTON ID ALL STAR GAS INC. OF COEUR D'ALENE CO EMPIREGAS INC. OF COLORADO CO GINCO GAS COMPANY INC. CO ALL STAR GAS INC. OF GREELEY CO ALL STAR GAS INC. OF SALIDA CO RON'S L.P. GAS, INC. WY ALL STAR GAS INC. OF GUNNISON CO EMPIREGAS INC. OF CANTON TX EMPIREGAS INC. OF PADUCAH TX EMPIREGAS INC. OF WILLS POINT TX EMPIREGAS INC. OF WACO TX EMPIREGAS INC. OF PARIS, TX TX EMPIREGAS INC. OF DALLAS, TX TX EMPIREGAS INC. OF KEMP TX EMPIREGAS INC. OF SAN ANTONIO TX EMPIREGAS INC. OF BRISTOW, INC. OK 2 of 3 EMPIREGAS INC. OF GROVE, INC. OK EMPIREGAS INC. OF HITICHITA, INC. OK EMPIREGAS INC. OF STIGLER, INC. OK EMPIREGAS INC. OF VINITA, INC. OK EMPIREGAS INC. OF ARNAUDVILLE LA EMPIREGAS INC. OF EUNICE LA EMPIREGAS INC. OF LAFAYETTE LA EMPIREGAS INC. OF LAKE CHARLES LA EMPIREGAS INC. OF GALVESTON TX EMPIREGAS INC. OF ORANGE COUNTY TX EMPIREGAS INC. OF OAK GROVE LA EMPIREGAS INC. OF WARREN AR ALL STAR GAS INC. OF LINCOLN AR ALL STAR GAS INC. OF SILOAM SPRINGS AR ALL STAR GAS INC. OF GREENWOOD DE EMPIREGAS INC. OF MISSOURI DE EMPIREGAS INC. OF ARMA, INC. KS ALL STAR GAS INC. OF CARTHAGE DE ALL STAR GAS INC. OF MT. VERNON DE ALL STAR GAS INC. OF CLINTON IL ALL STAR GAS INC. OF BUFFALO DE ALL STAR GAS OF EL DORADO SPRINGS, INC. DE ALL STAR GAS INC. OF HERMITAGE DE ALL STAR GAS INC. OF HUMANSVILLE DE ALL STAR GAS INC. OF BOLIVAR DE ALL STAR GAS INC. OF CAMDENTON DE ALL STAR GAS INC. OF LAURIE DE ALL STAR GAS INC. OF BLACKWATER DE ALL STAR GAS INC. OF PALMYRA DE ALL STAR GAS INC. OF RICHLAND DE ALL STAR GAS INC. OF WENTZVILLE DE ALL STAR GAS INC. OF MORGAN COUNTY DE ALL STAR GAS INC. OF LAKE OZARK DE ALL STAR GAS INC. OF CARROLLTON DE ALL STAR GAS INC. OF PARIS, MO DE ALL STAR GAS INC. OF MID-MISSOURI DE ALL STAR GAS INC. OF HIGGENSVILLE DE ALL STAR GAS INC. OF MARSHALL DE EMPIREGAS INC. OF MISSOURI DE ALL STAR GAS INC. OF BOWLING GREEN DE ALL STAR GAS INC. OF ELSBERRY DE ALL STAR GAS INC. OF WAYNESVILLE, MO DE ALL STAR GAS INC. OF CUBA DE ALL STAR GAS INC. OF ROLLA DE EMPIREGAS INC. OF JACKSONVILLE IL ALL STAR GAS INC. ZUMBRO FALLS, INC. MN ALL STAR GAS INC. OF TOLEDO OH EMPIREGAS INC. OF DOVER OH EMPIREGAS INC. OF MOUNT VERNON OH EMPIREGAS INC. OF COLUMBIANA OH ALL STAR GAS INC. OF DURAND MI ALL STAR GAS INC. OF GAYLORD MI EMPIREGAS INC. OF CHASSEL MI EMPIREGAS INC. OF MARQUETTE MI EMPIREGAS INC. OF MUNISING MI ALL STAR GAS INC. OF BIG RAPIDS MI EMPIREGAS INC. OF CHARLOTTE MI EMPIREGAS INC. OF COLEMAN MI 3 of 3 EMPIREGAS INC. OF JACKSON MI EMPIREGAS INC. OF KALAMAZOO MI EMPIREGAS INC. OF TRAVERSE CITY MI EMPIREGAS INC. OF VASSAR MI ALL STAR GAS INC. OF GREENVILLE MI EMPIRE GAS INC. OF NEW YORK NY ALL STAR GAS INC. OF NORTH CAROLINA NC ALL STAR GAS INC. OF ROCKY MOUNT NC ALL STAR GAS INC. OF WASHINGTON NC ALL STAR GAS INC. OF WILMINGTON NC ALL STAR GAS INC. OF WILSON NC ALL STAR GAS INC. OF ZEBULON NC ALL STAR GAS INC. OF SOUTH CAROLINA SC ALL STAR GAS INC. OF WAYNESVILLE, NC NC ALL STAR GAS INC. OF WILKESBORO NC ALL STAR GAS INC. OF NORTH CAROLINA NC