Great Big Basement Giveaway

7. 1.Liability for any applicable taxes, including, without limitation, all income and sales taxes, surcharges or other expenses not specifically provided for by Owens Corning in these Official Rules, will be the sole responsibility of Prize winner. Any required tax reporting forms will be furnished to the Internal Revenue Service by Owens Corning.
    
8. Owens Corning and its agencies are not responsible for entries that are lost, stolen, late, mechanically reproduced, effected via automated program/apparatus, illegible, misdirected, postage due, incomplete, damaged, corrupted, or received through impermissible or illegitimate channels and all such entries will not be eligible. Owens Corning and its agencies are not responsible for inaudible, garbled, interrupted, disconnected or dropped telephone calls or data transmissions. If, for any reason, the Sweepstakes is not capable of running as originally planned (e.g., computer virus, tampering, fraud, technical failure), Owens Corning reserves the right in its sole discretion to cancel, modify or suspend the Sweepstakes. In such event, the winner will be selected from among all eligible, legitimate entries received prior to and/or after the action taken by Owens Corning or via some other means that Owens Corning determines in its sole discretion is fair, appropriate and consistent with the spirit of these Official Rules. Notice of such action by Owens Corning will be posted at www.basementfinishingsystem.com. Owens Corning is not responsible for technical failures of any kind, including, without limitation, the malfunctioning of any telephone, computer, network, hardware or software; the unavailability or inaccessibility of any web site or service; unauthorized human intervention in any part of the entry process or the Sweepstakes; electronic or human error which may occur in the administration of the Sweepstakes or the processing of entries; or any injury or damage to persons or property, including, without limitation, entrant’s computer, which may be caused, directly or indirectly, in whole or in part, from entrant’s participation in the Sweepstakes or from downloading any material from Owens Corning’s web site(s), regardless of whether the material was prepared by Owens Corning or a third party, and regardless of whether the material is connected to Owens Corning’s web site by a hypertext link. In the event of a dispute concerning the identity of the person submitting an entry via email, the entry will be deemed to be submitted by the person in whose name the email account is registered. In the event of a dispute concerning the identity of a person entering via telephone call, the entry will be deemed to be submitted by the person who is the owner of the telephone number used to the make the entry telephone call, as per telephone company/carrier records. Any attempt by any person to deliberately damage Owens Corning’s web site or undermine the legitimate operation of this Sweepstakes may be a violation of criminal and civil laws, and, should such an attempt be made, Owens Corning reserves the right to seek damages from any such person to the fullest extent permitted by law. Owens Corning’s failure to enforce any term of these Official Rules shall not constitute a waiver of that provision. If any of the terms of the Official Rules are declared to be unenforceable, all other terms will remain in force.