TERMS OF USE
The following Terms of Use govern your access to and use of E-Tax Hotline services (the “Services”) and the materials available therein ("Materials"):

  1. LICENSE; RESTRICTIONS ON USE
    1. You are granted a nonexclusive, nontransferable, limited license to access and use the Services and Materials from time to time made available to you via the E-Tax Hotline website.  This license includes:  (i) the right to electronically display Materials retrieved from the Services to no more than one person at a time; (ii) the right to obtain a printout of Materials via printing commands of the Services and to create a single printout of Materials downloaded via downloading commands of the Services (collectively, "Authorized Printouts"); and (iii) with respect to all Materials, the right to retrieve via downloading commands of the Services and store in machine-readable form for no more than 90 days, primarily for one person's exclusive use, a single copy of those Materials to the extent the storage of those Materials is not further limited or prohibited by any term herein.
    2. To the extent permitted by applicable copyright law and not further limited or prohibited by any term herein, you may make copies of Authorized Printouts and distribute Authorized Printouts and copies.
    3. Except as specifically provided in Sections 1(a) and (b), you are prohibited from downloading, storing, reproducing, transmitting, displaying, copying, distributing, or using Materials retrieved from the Services. You may not print or download Materials without using the printing or downloading commands of the Services.
    4. All right, title, and interest (including all copyrights and other intellectual property rights) in the Services and Materials (in both print and machine-readable forms) belong to E-Tax Hotline.  You acquire no proprietary interest in the Services, Materials, or copies thereof.
    5. Except as specifically provided herein, you may not use the Services or Materials retrieved from the Services in any fashion that infringes the copyrights or proprietary interests therein.
  2. ACCESS TO SERVICES
    1. Only the individual authorized by E-Tax Hotline (i.e., the individual issued a current username/password combination) may access and use the Services.  Sharing of username/password information by any individual shall be cause for termination of that individual’s E-Tax Hotline license in accordance with section 5(b), below.
    2. Materials and features may be added to or withdrawn from the Services and Materials and the Services and Materials otherwise changed without notice.
  3. LIMITED WARRANTY
    1. E-Tax Hotline represents and warrants that it has the right and authority to make the Services and Materials available pursuant to these Terms of Use.
    2. EXCEPT AS OTHERWISE PROVIDED IN SECTION 3(A), THE SERVICES AND MATERIALS ARE PROVIDED ON AN "AS IS", "AS AVAILABLE" BASIS AND E-TAX HOTLINE EXPRESSLY DISCLAIMS ALL WARRANTIES, INCLUDING THE WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE.
  4. LIMITATION OF LIABILITY
    1. A “Covered Party” (as defined below) shall not be liable for any loss, injury, claim, liability, or damage of any kind resulting in any way from: (i) any errors in or omissions from the Services or any Materials available or not included therein; (ii) the unavailability or interruption of the Services or any features thereof or any Materials; (iii) your use of the Services or Materials (regardless of whether you received any assistance from a Covered Party in using the Services); (iv) your use of any equipment in connection with the Services; (v) the content of Materials; or (vi) any delay or failure in performance beyond the reasonable control of a Covered Party.
    2. "Covered Party" means (a) E-Tax Hotline, its affiliates, and any officer, director, employee, subcontractor, agent, successor, or assign of E-Tax Hotline or its affiliates; and (b) any third party supplier of Services and/or Materials (as applicable), their affiliates, and any officer, director, employee, subcontractor, agent, successor, or assign of any third party supplier of Services and/or Materials or any of their affiliates.
    3. THE AGGREGATE LIABILITY OF THE COVERED PARTIES IN CONNECTION WITH ANY OTHER CLAIM ARISING OUT OF OR RELATING TO THE SERVICES OR MATERIALS SHALL NOT EXCEED THE AMOUNT OF YOUR ACTUAL DIRECT DAMAGES.  YOUR RIGHT TO MONETARY DAMAGES IN THAT AMOUNT SHALL BE IN LIEU OF ALL OTHER REMEDIES WHICH YOU MAY HAVE AGAINST ANY COVERED PARTY.
    4. THE COVERED PARTIES SHALL NOT BE LIABLE FOR ANY SPECIAL, INDIRECT, INCIDENTAL, OR CONSEQUENTIAL DAMAGES OF ANY KIND WHATSOEVER (INCLUDING, WITHOUT LIMITATION, ATTORNEYS' FEES) IN ANY WAY DUE TO, RESULTING FROM, OR ARISING IN CONNECTION WITH THE SERVICES, MATERIALS, OR THE FAILURE OF ANY COVERED PARTY TO PERFORM ITS OBLIGATIONS, REGARDLESS OF ANY NEGLIGENCE OF ANY COVERED PARTY.
  1. MISCELLANEOUS
    1. These Terms of Use may be changed from time to time as described below or by written agreement. Charges and payment terms may be changed in accordance with your applicable price schedule; all other provisions may be changed by E-Tax Hotline immediately upon notice. Your subscription for access to the Services may be terminated immediately upon notice to E-Tax Hotline if any such change is unacceptable.  Continued use of the Services following any change constitutes acceptance of the change.
    2. E-Tax Hotline may terminate any subscription for access to the Services.  The effective date of termination shall be ten days after the receipt of an appropriate notice of termination, unless a later date is specified in the notice.  E-Tax Hotline may suspend or discontinue providing the Services to you without notice and pursue any other remedy legally available to it if you fail to comply with any of your obligations hereunder.
    3. Except as otherwise provided herein, all notices and other communications hereunder shall be in writing or displayed electronically in the Services by E-Tax Hotline.  Notices shall be deemed to have been properly given on the date deposited in the U.S. mails, if mailed; on the date first made available, if displayed in the Services; or on the date received, if delivered in any other manner.  Notices to E-Tax Hotline should be sent to:

E-Tax Hotline
350 Fifth Avenue - Suite 6015
New York, NY 10118
Attn:  General Counsel