Except for items in the public domain, the information and all other materials comprising the Website (collectively, the “Materials”), are wholly owned by (or licensed to) Blue Ridge Tax, Inc. The Website contains copyrighted material, trademarks, and other proprietary information. Blue Ridge Tax Inc. owns a copyright. Nothing contained on this Website should be construed as granting, by implication, estoppel, or otherwise, any license or right to use any of the Materials without the written permission of Blue Ridge Tax, Inc.

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THE WEBSITE AND THE CONTENT PROVIDED THEREON IS PROVIDED “AS IS”, AND NEITHER Blue Ridge Tax, Inc. OR ANY OF ITS AFFILIATES, SUBSIDIARIES, BUSINESS UNITS, CONTENT PROVIDERS, LICENSORS, EMPLOYEES, AGENTS, OR THE LIKE MAKES ANY EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES REGARDING THE USABILITY, CONDITION OR OPERATION THEREOF. NO ORAL ADVICE OR WRITTEN INFORMATION GIVEN TO YOU BY Blue Ridge Tax, Inc. SUBSIDIARIES, BUSINESS UNITS, CONTENT PROVIDERS, AGENTS, OR THE LIKE SHALL CREATE ANY WARRANTY. NEITHER THE Blue Ridge Tax, Inc. NOR ANY OF ITS CONTENT PROVIDERS, AGENTS, OR THE LIKE WARRANTS THAT ACCESS TO, OR USE OF, THE WEBSITE WILL BE UNINTERRUPTED, VIRUS FREE, OR ERROR-FREE, OR THAT THE WEBSITE (INCLUDING, WITHOUT LIMITATION, ANY CONTENT ON THE WEBSITE) WILL MEET ANY PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY. Blue Ridge Tax, Inc. ON BEHALF OF ITSELF AND ALL OF ITS AFFILIATES, SUBSIDIARIES, BUSINESS UNITS, CONTENT PROVIDERS, AGENTS AND THE LIKE, HEREBY EXPRESSLY DISCLAIMS ANY AND ALL WARRANTIES AND/OR REPRESENTATIONS, WHETHER EXPRESS OR IMPLIED, ORAL OR WRITTEN, INCLUDING, WITHOUT LIMITATION, ANY AND ALL IMPLIED WARRANTIES OF MERCHANTABILITY, REASONABLE CARE, COMPATIBILITY, SECURITY, RELIABILITY, ACCURACY, AND/OR FITNESS FOR A PARTICULAR PURPOSE (WHETHER OR NOT Blue Ridge Tax, Inc. GROUP KNOWS, HAS REASON TO KNOW, HAS BEEN ADVISED, OR IS OTHERWISE IN FACT AWARE OF ANY SUCH PURPOSE), IN EACH INSTANCE IN RESPECT OF THE WEBSITE. FURTHERMORE, Blue Ridge Tax, Inc. ON BEHALF OF ITSELF AND ALL OF ITS AFFILIATES, SUBSIDIARIES, BUSINESS UNITS, CONTENT PROVIDERS, AGENTS AND THE LIKE, HEREBY EXPRESSLY DISCLAIMS ANY AND ALL WARRANTIES OF TITLE AND/OR NON-INFRINGEMENT IN RESPECT OF THE WEBSITE.

Blue Ridge Tax, Inc. and all of its affiliates, subsidiaries, business units, content providers, agents and the like, in each instance will not be liable for (a) any direct, indirect, incidental, consequential and/or special damages arising out of your use of, or inability to use, the Website, and you hereby waive any claims with respect thereto, whether based on contractual, tort or other grounds, even if Blue Ridge Tax, Inc. has been advised of the possibility of such damages, and/or (b) damages or injury caused by any failure of performance, error, omission, interruption, deletion, defect, delay in operation or transmission, computer virus, communication line failure, theft or destruction or unauthorized access to, alteration of, or use of any file, in each instance whether for breach of contract, tortious behavior, negligence, or under any other cause of action. For further clarity, in all events, Blue Ridge Tax, Inc. and all of its affiliates, subsidiaries, business units, content providers, agents and the like shall not be liable for the defamatory, offensive, or illegal conduct of other users of the Internet. Some jurisdictions do not allow implied warranties to be excluded or modified or liability to be limited, so not all of the above limitations may apply to you.

Additional terms and conditions may apply to other portions of the Website, and you agree to abide by such other terms and conditions.

6 GOVERNING LAW.