/* ----------- page structure ------------ */
body {
	margin:0;
	padding:0;
	text-align: center; /* to center layout in IE */
	font-family: Verdana, Geneva, sans-serif; 
	font-size: .9em;
	color: #000;
	line-height: 1.0em;
	background-color: #8B8B83; }

h1, h2, h3, h4, h5 h6{
	font-weight: bold;
	padding: 5px 0 0 0;
	line-height: 1.4em;
	 }

h1 {font-size: 1.7em; }
h2 {font-size: 1.5em; }
h3 {font-size: 1.3em; }
h4 {font-size: 1.1em; }
h5 {font-size: 1em; }
h6 {font-size: .95em; }

p {
	margin: 1em 0; }
	
ul {
	margin:0;
	padding: 10;}

a:hover{ /*hover state CSS*/
	color: #F8BA12;}

#container {
	width: 800px;
	margin: 0 auto; /* centers layout */
	padding: 0;
	overflow: hidden;
	/*background-image:  url(../images/leftbar_bg.jpg); 
	background-repeat: repeat;*/
	color: #000;
	background-color: #FAF0E6;
	/*border: 1px solid #666;*/
	line-height: 1.2em;
	text-align: left; 
	border-right: 1px solid #666;
	border-bottom: 2px solid #666;
	border-left: 2px solid #666;	}


/* ----------------- header ------------------ */
#header {
	margin: 0;
	padding: 0;
	background-color: #FAF0E6;
	}

#headerbar {
	margin: 0;
	padding: 0;
	height: 15px;
	background-color: #003366;
	}

.header-logo {
	margin: 0;
	padding: 0;
	width: 50%;}
	
.header-right {
	float: right;
	height: 85px;
	width: 300px;
	text-align: center;
	margin: 0;
	padding: 20px 10px 5px 5px;
	vertical-align: middle;
	}

#header h1, #header h2 {
	padding: 10px;
	margin: 0;
	color: #000033;
	font-weight: bold;
	line-height: 1.4em;}

#header h1 {
	font-size:1.4em;}

#header h2 {
	font-size: 1.3em; }

.logo {
	float: left;	padding: 0 0px 0 0;}


/* --------------- left navigation ---------------- */
#nav {
	float: left;
	width: 220px;
	margin: 0;
	padding: 0px 0 0 0;
	text-align: center;
	display: inline; }

#nav p { margin: 0 0 1em 0; }

.nav-menu {
	margin: 0;
	padding: 5px;
	width: 200px; /*width of menu*/
	float: left; /* contain floated list items */ }

.nav-menu ul{
	margin: 0;
	padding: 0; }

.nav-menu li{
	margin: 0;
	padding: 0;
	background-image:url(../images/triangle.gif);
	background-repeat: no-repeat;
	background-position: left 13px;
	list-style-type: none;
	float: left; /* corrects IE6 margin bug */
	width: 100%; /* corrects IE6 margin bug */
	border-top: 1px solid #4D739B;  /*line between menu items */
}
.nav-menu a{
	text-align: left;
	color: #003366;
	display: block;
	text-decoration: none;
	padding: 10px 0 10px 20px;
	line-height: 17px;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 1em;
	font-weight: bold;
	/*text-transform: uppercase;*/
	}

.nav-menu li.nav-menu-first{
	border-top: none; } /* to remove border from first menu item */
 
.nav-menu ul li a:visited{
	color: #003366; }

.nav-menu ul li a:hover{ /*hover state CSS*/
	color: #F8BA12; }


#content {
    margin: 0px 0px 0px 222px;
	padding: 10px 10px 10px 10px;
	background-color: #FAF0E6;
	border-left: 2px solid #003366;	

	}

#content h3 {
	color: #000066;
	padding: 0 0 0 0;
	line-height: 1.0em;
	}

	
#content p{
	background-color: #FAF0E6;
	}

#footer {
	clear: both;
	text-align: left;
	height: 1%; /* needed for IE */
	margin: 0;
	padding: 5px;
	font-size: .75em;
	color: #fff;
	background-color: #003366;
	}

#footer a:link, #footer a:visited {
	color: #FFFFCC;
	 }
	 
#footer a:hover {
	color: #FFCC00;
	 }

#footerWrap {
    margin: 0 auto;
	padding: 0;
	width: 700px;}
.tax-tip 
{
line-height: 2.0em;
font-size: 1em;
}
	
.tax-tip li
{
list-style-type: none;
background-image: url(../images/arrow.gif);
background-repeat: no-repeat;
background-position: 0px .2em;
padding-left: 1.0em;
line-height: 1.0em;
}
	 /*
.tax-tip li{
	margin: 0;
	padding: 10px;
	background-image:url(../images/arrow.gif);
	background-repeat: no-repeat;
	background-position: left 0px;
	float: left; /* corrects IE6 margin bug 
	width: 100%; /* corrects IE6 margin bug 
	list-style-type: none;
	}
*/

hr {
  color: #E6E6E6;
  width: 70%;
  text-align: center;
  height:1px;
  border:none;}