License Agreement

AvanTax eForms ("program") is owned by ELM Computer Systems Inc. ELM Computer Systems grants you, the registered user, a nonexclusive, non-transferable license to use the program. You are expressly prohibited from distributing the program with its authorization code to any third party, regardless of whether such distribution is for profit. All rights, title and interest in and to the program, and all documentation, code and logic which describes and/or comprises the program are vested in ELM Computer Systems. Your right to use the program is conditional upon and limited by the terms and conditions of this license. You may not: (a) modify, adapt, translate, reverse engineer, decompile, disassemble, or create derivative works based on the program; or (b) loan, rent, lease or sublicense the program or any copy, without the prior written consent of ELM Computer Systems. Any violation of these provisions will constitute an automatic revocation of your license to use the program and will subject you to substantial liability under the applicable legislation of the jurisdiction in which the program is being used. All other trademarks are the property of their respective owners.

You are permitted to use the program on any or all computers at or associated with a single location (a unique street address) with no restriction on the number of users. Use of the program at affiliates, branch offices or other locations (a different street address) is prohibited unless a separate license has been purchased for each location in question.