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Kaplan's This is Not a Test Sweepstakes

Official Rules

See rules for California or North Carolina

1. NO PURCHASE IS NECESSARY TO ENTER OR WIN. A PURCHASE WILL NOT INCREASE YOUR CHANCES OF WINNING.

2. PROMOTION PERIOD. The "Kaplan’s This is Not a Test”("Sweepstakes") commences at 12:01 A.M. EST on April 1, 2014 and ends at 11:59 P.M. EST on May 31, 2014 (“Promotion Period”). Entry forms will be available online at kaptest.com/concerts, through promotional events that may run near you, and other promotional emails that you may receive. All electronic or online entries must be received by Kaplan no later than May 31, 2014 at 11:59 P.M. EST. All print official entry forms must be postmarked by May 31, 2014 or submitted to a Kaplan representative at a promotional event by May 31, 2014.

3. ELIGIBILITY. This Sweepstakes is open to legal residents of the United States, Puerto Rico and Canada (excluding the Province of Quebec) who are eighteen (18) years of age or older as of April 1, 2014. Officers, directors, representatives and employees of Kaplan, Inc. ("Sponsor"), its parent, affiliates or subsidiaries, or their respective advertising, promotion, publicity, production, and judging agencies and their immediate families and household members are not eligible to enter.

4. TO ENTER.You may enter one of threeways:  (1) simply visit the URL: www.kaptest.com/concerts, fill-out the entry form and submit it online between April 1, 2014 and May 31, 2014; (2) fill-out an entry form sent via email by Kaplan and submit it online between April 1, 2014 and May 31, 2014 or (3) pick up an official entry form from a Kaplan representative on-campus or at  a promotional event during the Sweepstakes Period, while supplies last, and drop off the completed entry form with the Kaplan representative on-campus before May 31, 2014 or mail it to the address on the entry form. As part of your entry, you will be asked to provide your first and last name, email address, phone number, zip code, anticipated grad year, and test interest.
LIMIT ONE ENTRY PER PERSON AND EMAIL ADDRESS. Multiple entries will be disqualified. Entries are void if they contain typographical, printing or other errors. Entries generated by a script, macro or other automated means are void. Entries that are mutilated, altered, incomplete, mechanically reproduced, tampered with, illegible, inaccurate, forged, irregular in any way, or otherwise not in compliance with these Official Rules are also void. All entries become the property of the Sponsor and will not be returned to the entrant. Sponsor and those working on its behalf will not be responsible for lost, late, misdirected or damaged mail or email or for Internet, network, computer hardware and software, phone or other technical errors, malfunctions and delays that may occur. Entries will be deemed to have been submitted by the authorized account holder of the email account from which the entry is made. The authorized account holder is the natural person to whom an email address is assigned by an Internet access provider, online service provider or other organization (e.g. business, educational institution, etc.) responsible for assigning email addresses for the domain associated with the submitted email address. By entering or accepting a prize in this Sweepstakes, entrants agree to be bound by the decisions of the judges, the Sponsor and these Official Rules and to comply with all applicable federal, state and local laws and regulations.

5. WINNER SELECTION. Eleven (11) winners will be selected from all eligible entries received in a random drawing to be held on or about June 9, 2014.The drawing will be conducted by the Sponsor whose decision shall be final and binding in all regards. Entrants need not be present to win. Please note that if the entrant selected as the winner resides in Canada, he/she will have to correctly answer a timed, test-prep question in order to be confirmed as the winner and claim the prize. Odds of winning depend on the number of eligible entries received during the Promotion Period.

6. WINNER NOTIFICATION AND VALIDATION. Winner of the drawing will be notified by electronic mail and phone within 10 days after the drawing. An Affidavit of Eligibility and Compliance with these Official Rules and a Liability and (unless prohibited) Publicity Release must be executed and returned by the potential winner within ten (10) days after prize notification is sent. If the winner is under eighteen (18) years of age, the prize will be awarded to the winner's parent or legal guardian who will be required to execute an Affidavit. Failure of the potential winner to complete, sign and return any requested documents within such period or the return of any prize notification or prize as undeliverable may result in disqualification and selection of an alternate winner in Sponsor's sole discretion. You are not a winner unless your submissions are validated.

In the event that a winner chooses not to accept his or her prize, does not respond to winner notification within the time period noted on the notification or does not return a completed Affidavit of Eligibility and Compliance with these Official Rules and a Liability and (unless prohibited) Publicity Release within ten (10) days after prize notification is sent, the prize may be forfeited and an alternate winner selected in Sponsor's sole discretion.

7. PRIZE.

One (1) entrant will be selected as the grand prize winner of a trip for two (2) to New York City for the CMJ Music Marathon October 21-25, 2014.  The prize will include two concert tickets (ARV $549 per ticket), two round-trip airfare (ARV up to $500 per ticket), one hotel room for four nights (ARV up to $400 per night), and $1,500 gift card.
Each of ten (10) entrants will be selected as winners of two tickets to CMJ Music Marathon October 21-25 (ARV $549 per ticket).

Prize is not transferable. Any applicable taxes or fees are the winner's sole responsibility. (Winner will be required to submit tax information for release of the prize).  All prizes must be redeemed within ten (10) days of notice of award.

8. GENERAL CONDITIONS. By entering the Sweepstakes or accepting the Sweepstakes prize, winner accepts all the conditions, restrictions, requirements and/or regulations required by the Sponsor in connection with the Sweepstakes. Unless otherwise prohibited by law, acceptance of a prize constitutes permission to use winner's name, picture, likeness, address (city and state) and biographical information for advertising and publicity purposes for this and/or similar promotions, without prior approval or compensation. Acceptance of a prize constitutes a waiver of any claim to royalties, rights or remuneration for said use. Winner agrees to release and hold harmless the Sponsor, its parent, affiliates and subsidiaries, and each of their respective directors, officers, employees, agents, and successors from any and all claims, damages, injury, death, loss or other liability that may arise from winner's participation in the Sweepstakes or the awarding, acceptance, possession, use or misuse of the prize. Sponsor reserves the right in its sole discretion to modify or cancel all or any portions of the Sweepstakes because of technical errors or malfunctions, viruses, hackers, or for other reasons beyond Sponsor's control that impair or corrupt the Sweepstakes in any manner. In such event, Sponsor shall award prizes at random from among the eligible entries received up to the time of the impairment or corruption. Sponsor also reserves the right in its sole discretion to disqualify any entrant who fails to comply with these Official Rules, who attempts to enter the Sweepstakes in any manner or through any means other than as described in these Official Rules, or who attempts to disrupt the Sweepstakes or the kaptest.com website or to circumvent any of these Official Rules.

9. WINNERS LIST. Starting July 30, 2014, a winners' list may be obtained by sending a self-addressed, stamped envelope to: “Kaplan’s This is Not a Test " Winners' List, Kaplan Test Prep Marketing Department, 395 Hudson Street, New York, NY 10014. All winners' list requests must be received by August 30, 2014.

10. USE OF ENTRANT AND WINNER INFORMATION. The information that you provide in connection with the Sweepstakes may be used for Sponsor's and select Corporate Partners' purposes to send you information about Sponsor's and its Corporate Partners' products and services. If you would like your name removed from Sponsor's mailing list or if you do not wish to receive information from Sponsor or its Corporate Partners, write to:

Grad Marketing Department
Attn: Kaplan's This is Not a Test Sweepstakes Opt Out
395 Hudson Street
New York, NY 10014

11. SPONSOR. The Sponsors of this Sweepstakes is: Kaplan, Inc. acting through its Kaplan Test Prep Division, 395 Hudson Street, 4th Floor New York, NY 10014 and Kaplan (Canada) Ltd.

12. THIS SWEEPSTAKES IS VOID WHERE PROHIBITED, TAXED OR OTHERWISE RESTRICTED BY LAW.
 



Kaplan's This is Not a Test Sweepstakes

California Residents
Official Rules

1. NO PURCHASE IS NECESSARY TO ENTER OR WIN. A PURCHASE WILL NOT INCREASE YOUR CHANCES OF WINNING.

2. PROMOTION PERIOD. The "Kaplan’s This is Not a Test”("Sweepstakes") commences at 12:01 A.M. EST on April 1, 2014 and ends at 11:59 P.M. EST on May 31, 2014 (“Promotion Period”). Entry forms will be available online at kaptest.com/concerts, through promotional events that may run near you, and other promotional emails that you may receive. All electronic or online entries must be received by Kaplan no later than May 31, 2014 at 11:59 P.M. EST. All print official entry forms must be postmarked by May 31, 2014 or submitted to a Kaplan representative at a promotional event by May 31, 2014.

3. ELIGIBILITY. This Sweepstakes is open to legal residents of the United States, Puerto Rico and Canada (excluding the Province of Quebec) who are eighteen (18) years of age or older as of April 1, 2014. Officers, directors, representatives and employees of Kaplan, Inc. ("Sponsor"), its parent, affiliates or subsidiaries, or their respective advertising, promotion, publicity, production, and judging agencies and their immediate families and household members are not eligible to enter.

4. TO ENTER.You may enter one of threeways:  (1) simply visit the URL: www.kaptest.com/concerts,fill-out the entry form and submit it online between April 1, 2014 and May 31, 2014; (2).fill-out an entry form sent via email by Kaplan and submit it online between April 1, 2014 and May 31, 2014  or (3) pick up an official entry form from a Kaplan representative on-campus or at  a promotional event during the Sweepstakes Period, while supplies last, and drop off the completed entry form with the Kaplan representative on-campus before May 31, 2014 or mail it to the address on the entry form. As part of your entry, you will be asked to provide your first and last name, email address, phone number, zip code, anticipated grad year, and test interest.
LIMIT ONE ENTRY PER PERSON AND EMAIL ADDRESS. Multiple entries will be disqualified. Entries are void if they contain typographical, printing or other errors. Entries generated by a script, macro or other automated means are void. Entries that are mutilated, altered, incomplete, mechanically reproduced, tampered with, illegible, inaccurate, forged, irregular in any way, or otherwise not in compliance with these Official Rules are also void. All entries become the property of the Sponsor and will not be returned to the entrant. Sponsor and those working on its behalf will not be responsible for lost, late, misdirected or damaged mail or email or for Internet, network, computer hardware and software, phone or other technical errors, malfunctions and delays that may occur. Entries will be deemed to have been submitted by the authorized account holder of the email account from which the entry is made. The authorized account holder is the natural person to whom an email address is assigned by an Internet access provider, online service provider or other organization (e.g. business, educational institution, etc.) responsible for assigning email addresses for the domain associated with the submitted email address. By entering or accepting a prize in this Sweepstakes, entrants agree to be bound by the decisions of the judges, the Sponsor and these Official Rules and to comply with all applicable federal, state and local laws and regulations.

5. WINNER SELECTION. Drawing #1: Fifteen (15) winners will be selected from all eligible entries received from California residents in a random drawing to be held on or about May 7, 2014. The drawing will be conducted by the Sponsor whose decision shall be final and binding in all regards. Entrants need not be present to win. Odds of winning depend on the number of eligible entries from California residents received during the Promotion Period.
Drawing #2: Eleven (11) winners will be selected from all eligible entries received in a random drawing to be held on or about June 9, 2014.The drawing will be conducted by the Sponsor whose decision shall be final and binding in all regards. Entrants need not be present to win. Please note that if the entrant selected as the winner resides in Canada, he/she will have to correctly answer a timed, test-prep question in order to be confirmed as the winner and claim the prize. Odds of winning depend on the number of eligible entries received during the Promotion Period.

6. WINNER NOTIFICATION AND VALIDATION. Winners of Drawing #1 will be notified on or about May 7, 2014 via email and phone call.  Winners will need to respond to accept the prize by May 12, 2014.  To redeem the tickets, winners will need to bring a valid I.D. to concert venue, Rickshaw Stop (155 Fell Street San Francisco, CA 94102) between 7:00pm and 8:30pm on May 15, 2014 and look for the Kaplan representative onsite.
Winner of the Drawing #2 will be notified by electronic mail and phone within 10 days after the drawing. An Affidavit of Eligibility and Compliance with these Official Rules and a Liability and (unless prohibited) Publicity Release must be executed and returned by the potential winner within ten (10) days after prize notification is sent. If the winner is under eighteen (18) years of age, the prize will be awarded to the winner's parent or legal guardian who will be required to execute an Affidavit. Failure of the potential winner to complete, sign and return any requested documents within such period or the return of any prize notification or prize as undeliverable may result in disqualification and selection of an alternate winner in Sponsor's sole discretion. You are not a winner unless your submissions are validated.

In the event that a winner chooses not to accept his or her prize, does not respond to winner notification within the time period noted on the notification or does not return a completed Affidavit of Eligibility and Compliance with these Official Rules and a Liability and (unless prohibited) Publicity Release within ten (10) days after prize notification is sent, the prize may be forfeited and an alternate winner selected in Sponsor's sole discretion.

7. PRIZE.
Drawing #1: Fifteen (15) entrants will be selected as a winner of one pair of tickets to the Maximo Park concert at Rickshaw Stop (155 Fell Street San Francisco, CA 94102) on May 15, 2014 (ARV $15).

Drawing #2: One (1) entrant will be selected as the grand prize winner of a trip for two (2) to New York City for the CMJ Music Marathon October 21-25.  The prize will include two concert tickets (ARV $549 per ticket), two round-trip airfare (ARV up to $500 per ticket), one hotel room for four nights (ARV up to $400 per night), and $1,500 gift card.
Each of ten (10) entrants will be selected as winners of two tickets to CMJ Music Marathon October 21-25 (ARV $549 per ticket).

Prize is not transferable. Any applicable taxes or fees are the winner's sole responsibility. (Winner will be required to submit tax information for release of the prize).  All prizes for Drawing #2 must be redeemed within ten (10) days of notice of award.

8. GENERAL CONDITIONS. By entering the Sweepstakes or accepting the Sweepstakes prize, winner accepts all the conditions, restrictions, requirements and/or regulations required by the Sponsor in connection with the Sweepstakes. Unless otherwise prohibited by law, acceptance of a prize constitutes permission to use winner's name, picture, likeness, address (city and state) and biographical information for advertising and publicity purposes for this and/or similar promotions, without prior approval or compensation. Acceptance of a prize constitutes a waiver of any claim to royalties, rights or remuneration for said use. Winner agrees to release and hold harmless the Sponsor, its parent, affiliates and subsidiaries, and each of their respective directors, officers, employees, agents, and successors from any and all claims, damages, injury, death, loss or other liability that may arise from winner's participation in the Sweepstakes or the awarding, acceptance, possession, use or misuse of the prize. Sponsor reserves the right in its sole discretion to modify or cancel all or any portions of the Sweepstakes because of technical errors or malfunctions, viruses, hackers, or for other reasons beyond Sponsor's control that impair or corrupt the Sweepstakes in any manner. In such event, Sponsor shall award prizes at random from among the eligible entries received up to the time of the impairment or corruption. Sponsor also reserves the right in its sole discretion to disqualify any entrant who fails to comply with these Official Rules, who attempts to enter the Sweepstakes in any manner or through any means other than as described in these Official Rules, or who attempts to disrupt the Sweepstakes or the kaptest.com website or to circumvent any of these Official Rules.

9. WINNERS LIST. Starting July 30, 2014, a winners' list for Drawing #2 may be obtained by sending a self-addressed, stamped envelope to: “Kaplan’s This is Not a Test" Winners' List, Kaplan Test Prep Marketing Department, 395 Hudson Street, New York, NY 10014. All winners' list requests must be received by August 30, 2014.

10. USE OF ENTRANT AND WINNER INFORMATION. The information that you provide in connection with the Sweepstakes may be used for Sponsor's and select Corporate Partners' purposes to send you information about Sponsor's and its Corporate Partners' products and services. If you would like your name removed from Sponsor's mailing list or if you do not wish to receive information from Sponsor or its Corporate Partners, write to:

Grad Marketing Department
Attn: Kaplan's This is Not a Test Sweepstakes Opt Out
395 Hudson Street
New York, NY 10014

11. SPONSOR. The Sponsors of this Sweepstakes is: Kaplan, Inc. acting through its Kaplan Test Prep Division, 395 Hudson Street, 4th Floor New York, NY 10014 and Kaplan (Canada) Ltd.

12. THIS SWEEPSTAKES IS VOID WHERE PROHIBITED, TAXED OR OTHERWISE RESTRICTED BY LAW.
 



Kaplan's This is Not a Test Sweepstakes

North Carolina Residents
Official Rules

1.   NO PURCHASE IS NECESSARY TO ENTER OR WIN. A PURCHASE WILL NOT INCREASE YOUR CHANCES OF WINNING.

2.  PROMOTION PERIOD. The "Kaplan’s This is Not a Test”("Sweepstakes") commences at 12:01 A.M. EST on April 1, 2014 and ends at 11:59 P.M. EST on May 31, 2014 (“Promotion Period”). Entry forms will be available online at kaptest.com/concerts, through promotional events that may run near you, and other promotional emails that you may receive. All electronic or online entries must be received by Kaplan no later than May 31, 2014 at 11:59 P.M. EST. All print official entry forms must be postmarked by May 31, 2014 or submitted to a Kaplan representative at a promotional event by May 31, 2014.

3.  ELIGIBILITY. This Sweepstakes is open to legal residents of the United States, Puerto Rico and Canada (excluding the Province of Quebec) who are eighteen (18) years of age or older as of April 1, 2014. Officers, directors, representatives and employees of Kaplan, Inc. ("Sponsor"), its parent, affiliates or subsidiaries, or their respective advertising, promotion, publicity, production, and judging agencies and their immediate families and household members are not eligible to enter.

4.  TO ENTER. You may enter one of three ways:  (1) simply visit the URL: www.kaptest.com/concerts, fill-out the entry form and submit it online between April 1, 2014 and May 31, 2014; (2).fill-out an entry form sent via email by Kaplan and submit it online between April 1, 2014 and May 31, 2014  or (3) pick up an official entry form from a Kaplan representative on-campus or at  a promotional event during the Sweepstakes Period, while supplies last, and drop off the completed entry form with the Kaplan representative on-campus before May 31, 2014 or mail it to the address on the entry form. As part of your entry, you will be asked to provide your first and last name, email address, phone number, zip code, anticipated grad year, and test interest.
LIMIT ONE ENTRY PER PERSON AND EMAIL ADDRESS. Multiple entries will be disqualified. Entries are void if they contain typographical, printing or other errors. Entries generated by a script, macro or other automated means are void. Entries that are mutilated, altered, incomplete, mechanically reproduced, tampered with, illegible, inaccurate, forged, irregular in any way, or otherwise not in compliance with these Official Rules are also void. All entries become the property of the Sponsor and will not be returned to the entrant. Sponsor and those working on its behalf will not be responsible for lost, late, misdirected or damaged mail or email or for Internet, network, computer hardware and software, phone or other technical errors, malfunctions and delays that may occur. Entries will be deemed to have been submitted by the authorized account holder of the email account from which the entry is made. The authorized account holder is the natural person to whom an email address is assigned by an Internet access provider, online service provider or other organization (e.g. business, educational institution, etc.) responsible for assigning email addresses for the domain associated with the submitted email address. By entering or accepting a prize in this Sweepstakes, entrants agree to be bound by the decisions of the judges, the Sponsor and these Official Rules and to comply with all applicable federal, state and local laws and regulations.

5.  WINNER SELECTION. Drawing #1: Twenty-eight (28) winners will be selected from all eligible entries received from North Carolina residents in a random drawing to be held on or about May 7, 2014. The drawing will be conducted by the Sponsor whose decision shall be final and binding in all regards. Entrants need not be present to win. Odds of winning depend on the number of eligible entries from North Carolina residents received during the Promotion Period.
Drawing #2: Eleven (11) winners will be selected from all eligible entries received in a random drawing to be held on or about June 9, 2014.The drawing will be conducted by the Sponsor whose decision shall be final and binding in all regards. Entrants need not be present to win. Please note that if the entrant selected as the winner resides in Canada, he/she will have to correctly answer a timed, test-prep question in order to be confirmed as the winner and claim the prize. Odds of winning depend on the number of eligible entries received during the Promotion Period.

6.   WINNER NOTIFICATION AND VALIDATION. Winners of Drawing #1 will be notified on or about May 7, 2014 via email and phone call.  Winners will need to respond to accept the prize by May 12, 2014.  To redeem the tickets, winners will need to bring a valid I.D. to concert venue, Cat’s Cradle (300 E Main St, Carrboro, NC 27510) between 5:30pm and 7:30pm on May 18, 2014 and look for the Kaplan representative onsite.
Winner of the Drawing #2 will be notified by electronic mail and phone within 10 days after the drawing. An Affidavit of Eligibility and Compliance with these Official Rules and a Liability and (unless prohibited) Publicity Release must be executed and returned by the potential winner within ten (10) days after prize notification is sent. If the winner is under eighteen (18) years of age, the prize will be awarded to the winner's parent or legal guardian who will be required to execute an Affidavit. Failure of the potential winner to complete, sign and return any requested documents within such period or the return of any prize notification or prize as undeliverable may result in disqualification and selection of an alternate winner in Sponsor's sole discretion. You are not a winner unless your submissions are validated.

In the event that a winner chooses not to accept his or her prize, does not respond to winner notification within the time period noted on the notification or does not return a completed Affidavit of Eligibility and Compliance with these Official Rules and a Liability and (unless prohibited) Publicity Release within ten (10) days after prize notification is sent, the prize may be forfeited and an alternate winner selected in Sponsor's sole discretion.

7.  PRIZE.
Drawing #1: Twenty eight (28) entrants will be selected as a winner of one pair tickets to the of Montreal concert at Cat’s Cradle (300 E Main St, Carrboro, NC 27510) on May 18, 2014 (ARV $15).

Drawing #2: One (1) entrant will be selected as the grand prize winner of a trip for two (2) to New York City for the CMJ Music Marathon October 21-25.  The prize will include two concert tickets (ARV $549 per ticket), two round-trip airfare (ARV up to $500 per ticket), one hotel room for four nights (ARV up to $400 per night), and $1,500 gift card.
Each of ten (10) entrants will be selected as winners of two tickets to CMJ Music Marathon October 21-25 (ARV $549 per ticket).

Prize is not transferable. Any applicable taxes or fees are the winner's sole responsibility. (Winner will be required to submit tax information for release of the prize).  All prizes for Drawing #2 must be redeemed within ten (10) days of notice of award.

8.  GENERAL CONDITIONS. By entering the Sweepstakes or accepting the Sweepstakes prize, winner accepts all the conditions, restrictions, requirements and/or regulations required by the Sponsor in connection with the Sweepstakes. Unless otherwise prohibited by law, acceptance of a prize constitutes permission to use winner's name, picture, likeness, address (city and state) and biographical information for advertising and publicity purposes for this and/or similar promotions, without prior approval or compensation. Acceptance of a prize constitutes a waiver of any claim to royalties, rights or remuneration for said use. Winner agrees to release and hold harmless the Sponsor, its parent, affiliates and subsidiaries, and each of their respective directors, officers, employees, agents, and successors from any and all claims, damages, injury, death, loss or other liability that may arise from winner's participation in the Sweepstakes or the awarding, acceptance, possession, use or misuse of the prize. Sponsor reserves the right in its sole discretion to modify or cancel all or any portions of the Sweepstakes because of technical errors or malfunctions, viruses, hackers, or for other reasons beyond Sponsor's control that impair or corrupt the Sweepstakes in any manner. In such event, Sponsor shall award prizes at random from among the eligible entries received up to the time of the impairment or corruption. Sponsor also reserves the right in its sole discretion to disqualify any entrant who fails to comply with these Official Rules, who attempts to enter the Sweepstakes in any manner or through any means other than as described in these Official Rules, or who attempts to disrupt the Sweepstakes or the kaptest.com website or to circumvent any of these Official Rules.

9.   WINNERS LIST. Starting July 30, 2014, a winners' list for Drawing #2 may be obtained by sending a self-addressed, stamped envelope to: “Kaplan’s This is Not a Test" Winners' List, Kaplan Test Prep Marketing Department, 395 Hudson Street, New York, NY 10014. All winners' list requests must be received by August 30, 2014.

10.   USE OF ENTRANT AND WINNER INFORMATION. The information that you provide in connection with the Sweepstakes may be used for Sponsor's and select Corporate Partners' purposes to send you information about Sponsor's and its Corporate Partners' products and services. If you would like your name removed from Sponsor's mailing list or if you do not wish to receive information from Sponsor or its Corporate Partners, write to:

Grad Marketing Department
Attn: Kaplan's This is Not a Test Sweepstakes Opt Out
395 Hudson Street
New York, NY 10014

11.   SPONSOR. The Sponsors of this Sweepstakes is: Kaplan, Inc. acting through its Kaplan Test Prep Division, 395 Hudson Street, 4th Floor New York, NY 10014 and Kaplan (Canada) Ltd.

12.  THIS SWEEPSTAKES IS VOID WHERE PROHIBITED, TAXED OR OTHERWISE RESTRICTED BY LAW.