Terms of Use
Agreement and operator
These Terms govern CiteMax professional tax research, workpapers, related software and beta access (the Service) provided by ARNCO Development LLC (we, us). By affirmatively accepting, you agree for yourself and any organization you represent. If you disagree, do not access the Service. A signed enterprise agreement supersedes these Terms where expressly inconsistent.
Eligibility and accounts
Users must be at least 18 and authorized to act for their organization. Registration details must be accurate. Protect credentials, do not share individual accounts, and report suspected unauthorized access promptly.
Beta participation and affirmative acceptance
Beta availability is limited, revocable and subject to changes, interruptions and removal of features. Each beta tester must actively select an unchecked acceptance control before the application allows beta registration or access. The system must record the account identifier, exact Terms version, UTC acceptance timestamp and acceptance method. Silence, preselected boxes and mere site use do not establish beta acceptance. Material revisions require renewed affirmative acceptance.
Professional responsibility
CiteMax is a research aid, not tax, legal, accounting, financial or investment advice. Outputs may be wrong, incomplete or outdated. A competent practitioner must independently verify facts, governing law, jurisdiction, dates, citations, adverse authority and client application before relying on or sharing results. No professional-client relationship with the provider is created.
Permitted professional license
Subject to authorized subscription terms, users receive a limited nonexclusive, nontransferable, revocable right to use the Service for tax research, professional analysis, workpapers and client communications. Normal fact checking, criticism, and review of conclusions are permitted; no ownership of underlying code, model prompts or proprietary databases is transferred.
Competitive use, benchmarking and intellectual property
Without prior written permission from ARNCO Development LLC, users may not (a) use the Service principally to develop, train, improve or commercialize a directly competing AI tax research platform; (b) systematically scrape, harvest or reproduce proprietary datasets, model behavior, software or workflows; (c) conduct systematic automated competitive tests or publish a formal comparative performance benchmark or ranking derived from Service access; (d) reverse engineer or circumvent technical safeguards except to the extent expressly protected by law; or (e) resell or sublicense the platform as a competing service. Legitimate practitioner verification, ordinary product reviews, fair criticism and rights that cannot lawfully be waived remain permitted.
Inputs and outputs
Users retain lawful rights to their uploaded content and grant only rights needed to operate, secure and support the Service in accordance with applicable privacy disclosures. Users may use their generated outputs for authorized professional engagements, subject to applicable law and third-party rights. Outputs may not be unique, and CiteMax does not warrant them accurate or exclusive. Feedback may be considered for product improvements; do not include confidential client information without authority.
Sensitive information and privacy
Submit client records only with proper authorization and applicable safeguards. Use redaction when appropriate. Do not upload unsupported categories of highly sensitive personal data. Applicable Privacy Policy and any separate data-processing agreement govern retention, processing, security and deletion; these Terms do not represent that every input is automatically deleted. No online system is perfectly secure.
Third-party sources and ownership
CiteMax and licensors own their marks, software, interfaces, processes and proprietary research systems. External statutes, commentary, databases and publications may be subject to third-party licenses. Links and citations do not imply endorsement or unrestricted reproduction rights.
Prohibited conduct
Do not misuse access, bypass rate or seat restrictions, share credentials, introduce malicious code, interfere with the Service, perform unauthorized vulnerability testing, violate the law or infringe third-party rights.
Pricing and payments
Beta access may be free or governed by a separately disclosed offer. Paid fees, renewals, cancellation terms and limits must be disclosed before purchase. These Terms alone do not authorize billing or establish any paid renewal.
Disclaimers and availability
To the maximum extent permitted by law, the Service and beta features are provided AS IS and AS AVAILABLE, without warranties of uninterrupted service, error-free content, accuracy or suitability for any specific tax matter. Mandatory legal protections remain unaffected.
Limitation of liability
To the extent permitted by applicable law, the provider is not responsible for indirect, consequential, special or punitive losses. Total liability connected with the Service is limited to the greater of amounts paid in the preceding 12 months or $100, except where liability cannot lawfully be limited, including certain fraud or intentional misconduct claims. A signed enterprise agreement may provide different terms.
Suspension and termination
We may suspend or end access for material misuse, unlawful conduct, security threats or discontinuation of beta. Where reasonably feasible and permitted, we will notify users and allow export of available user-created work product. The user may discontinue use at any time. Provisions protecting intellectual property and resolving disputes survive where appropriate.
Changes and versioning
Updated Terms will have a new version and effective date. Material changes to beta terms require a new affirmative acceptance before continued gated access. Previous versions and assent events should be retained for records. No silent acceptance is inferred from use.
Governing law and disputes
Subject to mandatory applicable law, Tennessee law applies and disputes may be brought in courts of competent jurisdiction in Washington County, Tennessee. Parties should attempt good-faith resolution through the published business support channel before litigation. These Terms impose no arbitration requirement.
Contact and effective date
Operator: ARNCO Development LLC. Questions and requests for written benchmarking permission may be submitted through the CiteMax website contact or in-app support channel. Effective November 7, 2026. Version CITEMAX-TERMS-2026-11-07-v1. This initial beta text should be reviewed by qualified legal counsel.