html { margin:0; padding:0; border:0; }

body { margin:0; padding:0; border:0; background: #CCCCCC; font-size:12px; font-family: Tahoma, Arial, Verdana, Helvetica, sans-serif; font-weight: normal; font-style: normal; line-height:17px; color:#333333; }

p { margin:0; padding:0; border:0; }
p.rightIndent { margin:0 0 0 20px; padding:0; border:0; }

ul { border: 0; }
ul.box { border: 1px solid #000000; }
ul li { padding: 0 0 2px 0; border: 0; }
ul li a { text-decoration; none; }
ol { border: 0; }
ol li { padding: 0 0 2px 0; border: 0; }

div { margin: 0; padding: 0; border: 0; }

table { margin:0; padding:0; border: 1px solid #A0A0A0; background-color: #DFDFDF; }
table td { padding: 5px; }

a { color: #228DBD; outline: none; }
a:link { text-decoration: underline; outline: none; }
a:visited { text-decoration: underline; outline: none; }
a:hover { text-decoration: none; outline: none; }
a:active { text-decoration: none; outline: none; }

h1 { font-size:28px; line-height: 28px; color:#228DBD; padding: 0 5px 20px 0px; margin: 0; border: 0; font-weight: normal; }
h1#taxwatch { text-indent: -999em; float: left; width: 400px; height: 68px; background: url(/images_dev/taxwatch_logo_1.gif) 25px 22px no-repeat; padding: 0; margin: 0; border: 0; }
h1#taxwatch a { display: block; width: 180px; height: 50px; margin-top: 18px; }
h2 { font-size:16px; line-height: 22px; color:#228DBD; text-transform:uppercase; font-weight: normal; margin: 16px 0 16px 0; padding: 0; }
h3 { font-size:14px; line-height: 22px; margin: 14px 0 14px 0; padding: 0;}
h4 { font-size:12px; line-height: 20px; }
h5 { font-size:12px; line-height: 17px; font-weight: bold; color: #228DBD; padding: 0; margin: 0; }
#talk.blogpage h1 { padding: 0 5px 0 0; }
#talk h2 { margin: 16px 0 10px 0; }
#talk h3 { margin: 10px 0 10px 0; }
div.subMenu h4 { background: #333333 url(/images_dev/submenu_top.gif) left top no-repeat; width: 150px; padding: 3px 10px 4px 10px; margin: 0 0 1px 0; font-weight: bold; line-height: 22px; color: #E3E3E3; } /* box title */
div.box h4 { width: 170px; background: #228DBD url(/images_dev/homeBox_topSM.gif) left top no-repeat; padding: 3px 10px 4px 10px; margin: 0 0 1px 0; font-weight: bold; line-height: 22px; color: #E3E3E3; } /* box title */
div.boxWhatsNew h4 { background: #228DBD; padding: 3px 10px 4px 10px; margin: 0; font-weight: bold; border: 0; border-bottom: 1px solid #333333; line-height: 22px; color: #FFFFFF; } /* what's new title */
div.boxList h4 { background: #228DBD url(/images_dev/homeBox_top.gif) left top no-repeat; padding: 3px 10px 4px 10px; margin: 0; font-weight: bold; border: 0; border-bottom: 1px solid #333333; line-height: 22px; color: #FFFFFF; } /* what's new title */

/* Page Elements */

/* banner */
#banner { background-color: #228DBD; width: 100%; height: 78px; }
#banner .bannerContent { margin: 0 auto 0 auto; padding: 0px; width: 900px; height: 68px; }
#banner .bannerQuote { float: right; width: 350px; padding-right: 25px; padding-top: 10px; }

/* menu */
#menu { margin:0; padding:0; border:0; background-color: #6BB3D3; height: 44px; }
#menu .menuContent { margin: 0 auto 0 auto; padding: 3px 0 0 0; border: 0; width: 900px; height: 30px; color: #FFFFFF; vertical-align: bottom; }
#menu .menuContent ul { margin: 0; padding: 0; border: 0; list-style: none; width: 100%; }
#menu .menuContent ul li { display: inline; margin: 0; padding: 4px 5px 3px 5px; border: 0; float: left; width: 115px; text-align: center; height: 23px; vertical-align: bottom; }
#menu .menuContent ul li a { color: #FFFFFF; height: 23px; display: block; text-decoration: none; }
#menu .menuContent ul li a:hover { text-decoration: none; }
#menu .menuContent ul li.seperator { margin: 0; padding: 0; border: 0; width: 1px; background-color:#E3E3E3; float: left; vertical-align: bottom; height: 28px; margin-top: 2px; }
#menu .menuContent ul li.seperator.on { height: 29px; margin-top: 1px; }
#menu .menuLine { background-color:#E3E3E3; height: 10px; border-bottom: #999 1px solid; }

/* menu items */
#menu .menuContent ul li#menu_home {  }
#menu .menuContent ul li#menu_home a { height: 23px; outline: none; }
#menu .menuContent ul li#menu_home a:hover { color: #333333; }
#menu .menuContent ul li#menu_about { width: 130px; }
#menu .menuContent ul li#menu_about a { height: 23px; outline: none; }
#menu .menuContent ul li#menu_about a:hover { color: #333333; }
#menu .menuContent ul li#menu_facts {  }
#menu .menuContent ul li#menu_facts a { height: 23px; outline: none; }
#menu .menuContent ul li#menu_facts a:hover { color: #333333; }
#menu .menuContent ul li#menu_issues {  }
#menu .menuContent ul li#menu_issues a { height: 23px; outline: none; }
#menu .menuContent ul li#menu_issues a:hover { color: #333333; }
#menu .menuContent ul li#menu_policy {  }
#menu .menuContent ul li#menu_policy a { height: 23px; outline: none; }
#menu .menuContent ul li#menu_policy a:hover { color: #333333; }
#menu .menuContent ul li#menu_papers {  }
#menu .menuContent ul li#menu_papers a { height: 23px; outline: none; }
#menu .menuContent ul li#menu_papers a:hover { color: #333333; }
#menu .menuContent ul li#menu_talk {  }
#menu .menuContent ul li#menu_talk a { height: 23px; outline: none; }
#menu .menuContent ul li#menu_talk a:hover { color: #333333; }
#menu .menuContent ul li#menu_events {  }
#menu .menuContent ul li#menu_events a { height: 23px; outline: none; }
#menu .menuContent ul li#menu_events a:hover { color: #333333; }
#menu .menuContent ul li#menu_contact {  }
#menu .menuContent ul li#menu_contact a { height: 23px; outline: none; }
#menu .menuContent ul li#menu_contact a:hover { color: #333333; }
#menu .menuContent ul li#menu_search {  }
#menu .menuContent ul li#menu_search a { height: 23px; outline: none; }
#menu .menuContent ul li#menu_search a:hover { color: #333333; }

/* menu on */
body#home #menu .menuContent ul li#menu_home { background-color: #E3E3E3; color: #000000; width: 115px; }
body#home #menu .menuContent ul li#menu_home a { color: #000000; }
body#about #menu .menuContent ul li#menu_about { background-color: #E3E3E3; color: #000000; width: 130px; }
body#about #menu .menuContent ul li#menu_about a { color: #000000; }
body#facts #menu .menuContent ul li#menu_facts { background-color: #E3E3E3; color: #000000; width: 115px; }
body#facts #menu .menuContent ul li#menu_facts a { color: #000000; }
body#issues #menu .menuContent ul li#menu_issues { background-color: #E3E3E3; color: #000000; width: 115px; }
body#issues #menu .menuContent ul li#menu_issues a { color: #000000; }
body#policy #menu .menuContent ul li#menu_policy { background-color: #E3E3E3; color: #000000; width: 115px; }
body#policy #menu .menuContent ul li#menu_policy a { color: #000000; }
body#papers #menu .menuContent ul li#menu_papers { background-color: #E3E3E3; color: #000000; width: 115px; }
body#papers #menu .menuContent ul li#menu_papers a { color: #000000; }
body#talk #menu .menuContent ul li#menu_talk { background-color: #E3E3E3; color: #000000; width: 115px; }
body#talk #menu .menuContent ul li#menu_talk a { color: #000000; }
body#events #menu .menuContent ul li#menu_events { background-color: #E3E3E3; color: #000000; width: 115px; }
body#events #menu .menuContent ul li#menu_events a { color: #000000; }
body#contact #menu .menuContent ul li#menu_contact { background-color: #E3E3E3; color: #000000; width: 115px; }
body#contact #menu .menuContent ul li#menu_contact a { color: #000000; }
body#search #menu .menuContent ul li#menu_search { background-color: #E3E3E3; color: #000000; width: 115px; }
body#search #menu .menuContent ul li#menu_search a { color: #000000; }

/* container */
#container { margin: 0 auto 0 auto; padding: 25px; width: 850px; background-color: #FFFFFF; min-height:400px; height:auto !important; height:400px; }

/* footer */
ul#footer { width: 900px; margin: 0 auto 0 auto; list-style-type: none; padding-top: 15px; font-size: 11px; color: #555555; }
ul#footer li { display: inline; padding: 0 10px 0 0; }
ul#footer li a { color: #555555; }

/* tools */
div.spacer { display: block; height: 15px; clear: both; }
div.backgroundLine { height: 100%; padding: 0; margin: 0; border: 0; background: url(/images_dev/seperator.gif) 190px 0px repeat-y; }
div.leftContent { width: 200px; }
div.rightContent { float: right; width: 640px; clear: none; display: block;  }
ul li.top { border-top: 0; }
ul li.sub { border-bottom: 0; }
p.border { display: block; padding: 10px; border: 1px solid #333333; }
div.colourLine { border-top: 1px solid #228DBD; display: block; width: 100%; }
hr { color:#228DBD;background-color:#228DBD;height:1px;border:none; padding:0; margin:20px 0 20px 0; }

/* home page */
body#home div.leftContent { width: 400px; padding-right: 20px;  }
body#home div.rightContent { float: right; clear: none; display: block; width: 190px; padding-left: 10px; border-left: 1px solid #cccccc;}
body#home div.backgroundLine { background-position: 430px 0px; width: 850px; }
div.box { width: 190px; float: right; display: inline; margin: 0 0 0 0; padding: 0px; border: 0px; }
div.box a { text-decoration: none; color: #333333; }
div.box.right { margin: 0 0 0 15px; }
div.box.rightCol { float: right; }
div.box img { border: 1px solid #E3E3E3; margin: 0 0 1px 0; padding: 5px; }
div.box p { background: #E3E3E3 url(/images_dev/box_bottom.gif) left bottom no-repeat; margin: 0; padding: 5px 5px 15px 10px; overflow: hidden; }
div.boxWhatsNew ul { border:0; padding: 0; margin: 0; background-color: #E3E3E3; list-style-type: none; }
div.boxWhatsNew ul li { background: #E3E3E3 url(/images_dev/bullet.gif) 10px 50% no-repeat; padding: 10px 10px 10px 25px; margin: 0; border-bottom: 1px #CCCCCC solid; border-top: 1px solid #FFFFFF; }
div.boxWhatsNew ul li.top { border-top: 0; }
div.boxWhatsNew div.spacer { background-color: #E3E3E3; clear: none; height: 40px; border-top: 1px solid #FFFFFF; }
div.boxListWrapper { width: 220px; float: right; }
div.boxList { width: 200px; float: right; margin-right: 20px; margin-bottom: 20px;}
div.boxList ul { border:0; padding: 0; margin: 0; background-color: #E3E3E3; list-style-type: none; }
div.boxList ul li { background: #E3E3E3 url(/images_dev/bullet.gif) 10px 50% no-repeat; padding: 10px 10px 10px 25px; margin: 0; border-bottom: 1px #CCCCCC solid; border-top: 1px solid #FFFFFF; }
div.boxList ul li.top { border-top: 0; }
div.boxList div.spacer { background-color: #E3E3E3; clear: none; height: 40px; border-top: 1px solid #FFFFFF; }
div.boxListWrapper div.box { margin-right: 10px; width: 210px;}
div.boxListWrapper div.box h4 {width: 180px; background: #333333 url(/images_dev/box_top_lrg.gif) left top no-repeat; }
form.homeSubscribe { width: 165px; padding: 5px 20px 0px 15px; min-height: 55px; height: auto !important; height: 55px; background: #E3E3E3 url(/images_dev/box_bottom_lrg.gif) left bottom no-repeat; float:left;}
form.homeSubscribe input { width: 90%; margin-bottom: 5px; }

/* inside pages */
div.subMenu { font-size: 11px; line-height: 16px; }
div.subMenu .current { color: #228DBD; }
div.subMenu ul { list-style-type: none; padding: 0; margin: 0; }
div.subMenu ul li { width: 170px; background-color: #E3E3E3; border-bottom: 1px #CCCCCC solid; border-top: 1px solid #FFFFFF; }
div.subMenu ul li a { padding: 10px 10px 10px 22px; width: 138px; display: block; color: #333333; text-decoration: none; }
div.subMenu ul li a:hover { text-decoration: underline; }
div.subMenu ul li.current { background: #E3E3E3 url(/images_dev/bullet_arrow.gif) 10px 14px no-repeat; }
div.subMenu ul li.top { border-top: 0; }
div.subMenu ul li.sub { background-color: #F4F4F4; }
div.subMenu ul li ul { padding: 0; margin: 0 0 0 30px; background-color: #E3E3E3; }
div.subMenu ul li ul li { width: 140px; padding: 0; background-color: #F4F4F4; border-bottom: 1px #CCCCCC solid; border-top: 1px solid #FFFFFF; }
div.subMenu ul li ul li a { width: 130px; padding: 7px 10px 7px 0; color: #333333; text-decoration: none; }
div.subMenu ul li ul li.bottom { border-bottom: 0; }
div.subMenu ul li ul li.top { border-top: 0; }
div.subMenu div.spacer { width: 170px; background: #E3E3E3 url(/images_dev/submenu_bottom.gif) left bottom no-repeat; clear: none; height: 40px; border-top: 1px solid #FFFFFF; }

div.crumbTrail { padding-bottom: 20px; margin-top: -10px; color: #333333; font-size: 10px; }
div.crumbTrail a { color: #333333; }

/* events */
div.eventBox { border-bottom: 1px solid #CCCCCC; margin-bottom: 10px; }
div.eventBox.bottom { border-bottom: 0; }

/* contact */
body#contact div.backgroundLine { width: 80%; padding: 0; margin: 0; border: 0; background: url(/images_dev/seperator.gif) 50% 0px repeat-y; }
body#contact h3 { margin: 0 0 10px 0; }
body#contact div.leftContent { display: block; height: 100%; width: 400px;}
body#contact div.rightContent { float: right; width: 45%; height: 100%; clear: none; display: block; vertical-align: top; }

/* tax talk (blog) */
/* comments - each div contains a blog comment, even and odd styling as well as an internal comment style */
div#comments { margin: 15px 0 0 0; border-top: 1px solid #CCCCCC; padding: 5px 0 0 0; }
div#comments h3 { font-style: italic; text-transform: capitalize; }
div#comments div.comment { margin: 15px 15px 0 0; padding: 10px; border: 1px solid #ccc; border-radius : 10px; -moz-border-radius : 10px; /* Mozilla */ -webkit-border-radius : 10px; /* Webkit */ }
div#comments div.odd { border-color: #CCCCCC; }
div#comments div.even { border-color: #228DBD; }
div#comments div.internal { padding-right: 100px; background: #E3E3E3 url('/images_dev/bc_comment_internal.png') no-repeat top right; border-color: #4E6B8D; }
p.detail { font-style: italic; color: #999999; }
#talk div#article p { margin-bottom:4px; }
#talk div#article div { margin-bottom:4px; }
#talk div#article ol, #talk div#article ul { margin-top:4px; margin-bottom:4px; }

/* commentForm - form to post blog comments */
form#commentForm { margin: 25px 0 0 0; border: none; padding: 0; width: 400px; }
form#commentForm fieldset { border:0pt none; margin:0pt; padding:0pt; }
form#commentForm legend { display: block; padding-bottom: 10px; font-style: italic; text-transform: capitalize; font-weight: bold; }
form#commentForm ol { padding: 15px 15px 0 15px; margin:0 0 10px 0; list-style-type: none; border: 1px solid #CCCCCC; border-radius : 10px; -moz-border-radius : 10px; /* Mozilla */ -webkit-border-radius : 10px; /* Webkit */ }
form#commentForm ol li { padding: 0; margin:0 0 25px 0; border:none; display:block; clear:both; }
form#commentForm ol li.error { margin:0 0 5px 0; color: red; }
form#commentForm ol li label { display: block; float: left; width: 165px; line-height: 17px; vertical-align: middle; }
form#commentForm ol li input { width: 190px; vertical-align: middle; }
form#commentForm ol li img#captcha { margin:5px 0 0 165px; }
form#commentForm ol li textarea { margin-top: 6px; width: 350px; }
form#commentForm ol li input#submit_comment { text-align: center; width: 135px; }
form#commentForm input:focus, textarea:focus, select:focus { background: #FFFFFF none repeat scroll 0%; }
form#commentForm input, textarea, select { background: #F3F3F3 none repeat scroll 0%; -moz-border-radius-bottomleft:3px; -moz-border-radius-bottomright:3px; -moz-border-radius-topleft:3px; -moz-border-radius-topright:3px; border:1px solid #CCCCCC; }