| | | | | |
| Name | Jurisdiction |
| |
| Hermes Consolidated, LLC | Delaware |
| |
| Par Hawaii, LLC | Delaware |
| |
| Par Hawaii Refining, LLC | Hawaii |
| |
| Par Hawaii Shared Services, LLC | Delaware |
| |
| Par Pacific Hawaii Property Company, LLC | Delaware |
| |
| Par Petroleum Finance Corp. | Delaware |
| |
| Par Petroleum, LLC | Delaware |
| |
| Par Piceance Energy Equity LLC | Delaware |
| |
| Par Tacoma, LLC | Delaware |
| |
| U.S. Oil and Refining Co. | Delaware |
| |
| Wyoming Pipeline Company LLC | Wyoming |
| |
| Laramie Energy, LLC (46.0% interest) | Delaware |
| |
| Par Rocky Mountain Midstream, LLC | Delaware |
| |
| Par Montana, LLC | Delaware |
| |
| Par Montana Holdings, LLC | Delaware |
| |
| Par Billings Cogeneration, Inc. | Delaware |
| |
| Yellowstone Logistics Holding Company | Delaware |
| |
| Yellowstone Energy Limited Partnership (65.0% interest) | Montana |
| |
| Yellowstone Pipe Line Company (40.0% interest) | Delaware |