/* Top Level Elements */

body {
	color:#FFFFFF;
	font-size:0.75em;
	font-weight:bold;
	margin:0px;
	text-align:center;
	font-family:Arial, Helvetica, sans-serif;
	background-image:url(../images/back.jpg);
	background-repeat:no-repeat;
	background-color:#09184F;
}

h1.checklist {
	height:29px;
	margin-top:20px;
	padding-top:6px;
	margin-left:20px;
	font-size:1.4em;
}

h1.news_title {
	padding-left:20px;
	font-size:1.0em;
}

h1.sub_title {
	height:29px;
	margin-top:20px;
	padding-top:6px;
	padding-left:20px;
	font-size:1.4em;
}

h1.title {
	height:29px;
	background-color:#1D6288;
	background-image:url(../images/h1.gif);
	background-position:right;
	background-repeat:no-repeat;
	margin-top:20px;
	padding-top:6px;
	padding-left:20px;
	font-size:1.2em;
}

h1.title_full {
	height:29px;
	background-color:#1D6288;
	background-image:url(../images/h1.gif);
	background-position:right;
	background-repeat:no-repeat;
	padding-top:6px;
	padding-left:20px;
	font-size:1.5em;
}

h2 {
	padding-left:20px;
	font-size:1.4em;
}

h3 {
	margin-left:20px;
	font-size:1.0em;
}

h5 {
	font-weight:bold;
}

hr {
	margin-left:20px;
	width:360px;
}

hr.full {
	width:710px;
}

label {
	float:left;
	padding:0px;
	text-align:left;
	width:90px;
	margin:5px;
	margin-left:10px;
}

li {
	padding:2px 0px;
	margin-left:20px;
	margin-right:20px;
	font-weight:normal;
}

table {
	font-weight:normal;
	font-size:0.9em;
	padding:0px 10px;
}

* > table {
	margin-left:7px;
}

/* DIV's */

#advice {
	color:#62BCE9;
}

#content {
	text-align:left;
	width:750px;
	margin:auto;
	margin-top:20px;
	border:1px solid #7F0707;
}

#full {
	background-color:#26749A;
	clear:both;
	width:750px;
	padding-top:9px;
	margin-top:0;
}

#full strong {
	padding-left:20px;
}

#full p {
	width:710px;
	padding:0px 20px;
	font-weight:normal;
}

#guidance {
	font-weight:normal;
	margin-left:10px;
	font-size:0.8em;
}

#header {
	height:104px;
	background-color:#3399CC;
}

#innermain {
	background-color:#3399CC;
	background-image:url(../images/innermain.jpg);
	background-repeat:repeat-y;
}

#left_column {
	float:left;
	width:304px;
}

#logo {
	width:750px;
	height:50px;
	background-image:url(../images/logo.gif);
	background-repeat:no-repeat;
	background-position:0px 15px;
}

#name {
	display:none;
}

#navigation {
	margin-top:15px;
	margin-right:10px;
	float:right;
}

#phone {
	float:right;
	margin-top:25px;
	margin-right:10px;
}

#right_column {
	float:right;
	width:434px;
	margin-bottom:10px;
}

* > #right_column {
	margin-bottom:0px;
}

#right_column p {
	width:360px;
	margin-left:20px;
	font-weight:normal;
}

#spacer_blue {
	padding:5px 0px;
	clear:both;
	background-color:#2D326D;
}

#spacer_brown {
	clear:both;
	background-color:#7F0707;
	border:1px solid #2D326D;
	height:10px;
}

ul#services li {
	margin:0px;
	padding:0px;
	text-indent:0px;
}

#tagline {
	margin-top:2px;
	margin-left:84px;
}

/* Links */

a:link {
	text-decoration:none;
	color:#FFFFFF;
}
	
a:visited {
	text-decoration:none;
	color:#FFFFFF;
}
	
a:hover {
	text-decoration:underline;
	
}
	
a:active {
	text-decoration:none;
	color:#FFFFFF;
}

#navigation a:link {
	text-decoration:none;
	padding:0px 5px;
	color:#FFFFFF;
}
	
#navigation a:visited {
	text-decoration:none;
	padding:0px 5px;
	color:#FFFFFF;
}
	
#navigation a:hover {
	text-decoration:underline;
	padding:0px 5px;
}
	
#navigation a:active {
	text-decoration:none;
	padding:0px 5px;
	color:#FFFFFF;
}

/* Contact Form */

#contact br {
	clear:left;
}

#contact input, #contact select, #contact textarea {
	margin-bottom:10px;
	margin-top:2px;
	width:270px;
	border:1px solid #1B236C;
	font-family:Verdana, Arial, Helvetica, sans-serif;
	height:13px;
	font-size:11px;
	padding:1px;
	color:#381F10;
	padding:2px;
}

#contact textarea {
	height:120px;
}

input#submit {
	font-weight:normal;
	width:102px;
	height:20px;
	margin-left:105px;
	color:#FFFFFF;
	background-color:#1B236C;
	border:1px solid #1B236C;
}

/*checklist styles */

#checklist label {
	float:left;
	padding:0px;
	text-align:left;
	width:200px;
	margin:5px;
	margin-left:10px;
}

#checklist br {
	clear:left;
}

#checklist strong {
	padding-left:10px;
}

#checklist select {
	margin-bottom:10px;
	margin-top:2px;
	width:162px;
	border:1px solid #381F10;
	font-family:Verdana, Arial, Helvetica, sans-serif;
	height:20px;
	font-size:11px;
	padding:1px;
	color:#381F10;
	padding:2px;
	clear:left;
}

#checklist input#submit {
	width:102px;
	height:20px;
	margin-left:215px;
	color:#FFFFFF;
	background-color:#1B236C;
	border:1px solid #1B236C;
}

.sessionwarning {
	clear:left;
	font-size:xx-small;
	margin-top:50px;
	display:block;
	width:280px;
}

span.reselect {
	float:right;
	font-size:0.8em;
}

.months {
	font-size:0.8em;
	margin-right:5px;
}

h1.checklist {
	padding:0px;
}

a.checklistselected {
	text-decoration:underline;
	font-weight:bold;
}

/* TaxCard Styles *//*

#taxcard_container {

}

.taxcard {

}

td.taxtitle {

}

.taxwarn {
	color:#000000;
}

.taxcard i {
	display:none;
}

#capitaltax {

} */#taxcard_container h2{
    background-image:none;
	width:700px;
	background-color:#1D6288;
	line-height:1.6em;
	color:#FFFFFF;
	margin-left:20px;
	padding-bottom:20px;
	padding-left:0;
	padding:5px;
	font-style:italic;
	font-weight:bold;

	}
.taxcard{
   border-collapse: collapse;
   width:710px;
	margin-left:20px;
   
}

#nic_1 font {
	color:#FFFFFF;
}

.taxcard td.taxtitle{
color:#1B236C;
text-align:left;
margin:0;

text-indent:0;
border:0;
height:40px;
line-height:1.3em;
font-size:0.8em;
}
.taxcard h2{
background-color:none;
color:#1B236C;
background-image:none;
font-family:Arial, Helvetica, sans-serif;
font-style:normal;
float:left;
padding-left:0px;
line-height:1.3em;
font-size:0.8em;
}
.taxcard i{ font-style:normal ; font-size:0.7em; line-height:1.3em;}
.taxcard td { border:1px solid #1B236C; padding:3px;;}

.taxtopnone{ border-top:none; }
.taxbottomnone{ border-bottom:none; }

.taxwarn {color:#FFFFFF;}

#capitaltax, #capitaltax td{border:1px solid; border-collapse:collapse;}
#capitaltax{ border:1px solid #1B236C; }

.bold{
font-weight:bold !important;
}