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Notice Pursuant to Treasury Regulation Section 1.1446-4(b)(4) and (d) by TransMontaigne Partners L.P. (the “Partnership”):

This statement is intended to serve as qualified notice to nominees as provided for under Treasury Regulation Section 1.1446-4(b)(4) and (d) given by a publicly traded partnership for the nominee to be treated as a withholding agent. Please note that 100 percent of the Partnership’s distributions to foreign investors are to be attributed to income that is effectively connected with a United States trade or business. Accordingly, the Partnership’s distributions to a nominee on behalf of foreign investors are subject to federal income tax withholding at the highest marginal tax rate for individuals or corporations, as applicable. Nominees, not the Partnership, are treated as the withholding agents responsible for withholding on the distributions received by them on behalf of foreign investors.