7) GENERAL: This Sweepstakes is subject to the laws of the United States and Canada (other than Quebec). Except as determined by the Sponsor in its sole discretion, no substitution of the prize shall be offered and no transfer of the prize to a third party is permitted. All federal, state, and other tax liabilities arising from this Sweepstakes are the sole responsibility of the prize winner. A Form 1099 will be sent to U.S. winners. The prize is not redeemable for cash. No more than the listed prize will be awarded.