Star Gas Partners, L.P.

Star Gas Partners, L.P.

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Tax Information

Star Gas Partners is a master limited partnership. Our unitholders are required to report for federal income tax purposes their allocable share of our income, gains, losses, deductions and credits, regardless of whether we make cash distributions. We expect that an investor will be allocated taxable income (mostly dividend and interest income) regardless of whether a cash distribution has been paid. Mandatory distributions of available cash by us to unitholders will not commence before February 2009.

Unitholders can view their K-1s online at www.taxpackagesupport.com/stargas. The window of time for unitholders of record to receive their K-1 package by mail, which summarizes their allocated share of the Partnership's reportable tax items for the year ended December 31, 2007, is March 6-10, 2008.

Should you have any questions regarding your Schedule K-1, contact K-1 Support at 800-310-3022.

It is the responsibility of each unitholder to investigate the legal and tax consequences of his or her investment under State and Federal law. Each unitholder should consult with his or her tax advisor regarding these matters.

Unit Information
NYSE:SGU
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May 13, 2008
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