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<PAGE> UNDERTAKING T. ROWE PRICE TAX-FREE SHORT-INTERMEDIATE FUND, INC. ("REGISTRANT") 33 ACT NO.: 002-87059 The Registrant hereby undertakes to file the opinion of counsel supporting the tax consequences of the proposed reorganization between the Registrant and Virginia Short-Term Tax-Free Bond Fund within a reasonable period of time after receipt of the opinion of counsel.
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