Which statement about preparing a band for cementation is incorrect?

The statement about placing the band gingival surface down on masking tape is incorrect because the proper orientation when preparing a band for cementation is to ensure that the correct surface is facing up. Typically, the band should be placed so that the inner surface that will contact the tooth is visible and accessible for cement application. This helps avoid any contamination and ensures an effective seating of the band during the cementation process.

The other statements outline important steps in the preparation of a band for cementation. Rinsing the band with water helps remove any debris or contaminants that could affect adhesion. Ensuring the band fits properly is crucial for successful bonding and retention on the tooth. Finally, applying a thin layer of cement to the band allows for optimal coverage without excess cement, which can lead to complications during the procedure.