body { padding:0px; margin:0px; color:#333333; font-family:Arial, Helvetica, sans-serif; font-size:12px; }

a { text-decoration: underline; }
a:link, a:visited { color:#000066; }
a:hover { color:#000066; }

#container { border: 1px solid #333333; width:978px; text-align:left; }

#loginBar { height: 20px; background-color: #424242; color: #FFFFFF; text-align: right; padding:6px 15px; font-size: 14px; }
#loginBar a { color: #FFFFFF; margin-left:5px; margin-right:5px; text-decoration: none; }
#loginBar a:hover { border-bottom: 1px #FFFFFF solid; padding-bottom: 1px; }


#pageHead { height:40px; border-bottom:3px solid black; text-align: left; padding:15px 15px; }

#secondHead { height:15px; padding: 10px 15px;}
#secondHead a { margin-right: 5px; margin-left: 5px; }
#secondHead a:link, a:visited { text-decoration: none; color:#000066; }
#secondHead a:hover { text-decoration: underline; color:#990000; }

#secondHeadLeft { width: 500px; margin-top:3px; } 

#secondHeadRight { float:right; text-align:right; }

#searchBar { float:right; text-align:right; }
#search { width:500px; margin-bottom:10px; }
.searchbox { margin:0px 0px 0px 10px; }
.searchButtonImg { float: right; margin-left:10px; }
#search a:link, #search a:visited { font-size: 10px; margin-right:0; }

#topNav { float:left; border-bottom:1px solid #cccccc; width: 100%;	font-weight:bold; text-align:center; height: 30px; padding-top:16px; 
          background-color:#f3f1e9; }
#topNav a { margin-right:10px; margin-left:10px; font-size:14px; text-decoration:none; }
#topNav a:hover { text-decoration: underline; color:#990000; }

h1 
    { font-size: 26px; color: #555555; margin:0; letter-spacing: .5px; font-family: Tahoma, Arial, Helvetica, Sans-Serif; }
h1.inline { margin-bottom: 5px; }

h2 { font-size: 22px; color: #666666; margin: 0px 0px 15px 0px; }

h3 { font-size: 12px; margin-bottom: 1px; }
h3 a.category_head, h3 a.taxFacts_head, a.category_head, .highlight a, #extras .border a, #footernav a 
    { color: #3082e7; font-family: Geneva, Arial, Helvetica, sans-serif; text-decoration: none; font-weight:bold; }
h3 a:hover.category_head, .articleheading a:hover, a:hover.taxFacts_head, a:hover.category_head, #extras .border a:hover , #footernav a:hover
    { text-decoration: underline; color: #990000; }
h3.inline { margin-top:0; }
    
h4 { font-size: 18px; border-bottom: 1px #cccccc solid; margin: 0 0 10px 0; padding-bottom: 4px;}

h5 { font-size: 16px; font-weight:bold; color: #333; margin: 0 0 5px 0; }

#mainContent { clear: both; min-height:300px; padding:15px 25px; }
#mainContent table { padding:15px; }
#mainContent table input {  }
#mainContent a { color: #3082e7; font-family: Geneva, Arial, Helvetica, sans-serif; text-decoration: none; font-weight:bold; }
#mainContent a:hover { text-decoration: underline; color: #990000; }

#column1 { float: left; width: 220px; padding-right: 10px; }

#column2 { float: left; width: 410px; padding: 0px 25px; background-color: #f8f8f7; margin-top:-15px; }
#column2 h2 { padding-top: 15px; }
#column2 table { margin: -20px 0 0 -20px; }
           
#column3 { float: left; width: 220px; padding-left: 10px; }

.articleheading { margin-bottom: 25px; }
.articleheading .author { color: #666666; font-size: 12px; margin: 3px 0px; }
.articleheading a { text-decoration: none; font-size: 14px; color: #3082e7; font-family: Geneva, Arial, Helvetica, sans-serif; }

#highlightDescription { margin:3px 0 15px 0; }
#highlightDescription, .category_description, .taxFactsDescription { line-height: 16px; }

#extras h3, #adsfx h3, #experts h2 { color: #d2753a; font-size:14px; text-transform: uppercase; }
#extras ol { margin:10px 20px 10px -20px; }
#extras ol li { margin-bottom:10px; }

.hr { margin-top:15px; border-bottom: 1px solid #333333; width: 100%; }


#footer { clear: both; width: 100%; margin-top:10px; background-color:#E2E2E2; padding: 5px 0px 5px 0px; border-top: 1px #666 solid; 
          border-bottom: 1px #666666 solid; }
#footernav { height:180px; padding-top: 10px; }
#footernav a { color: #3082e7; font-family: Geneva, Arial, Helvetica, sans-serif; text-decoration: none; font-weight: normal; }
#footernav a:hover { text-decoration: underline; color: #990000; }
.footerLeft { padding:5px 15px; float: left; width: 200px; }
.footerMiddle { float:left; width: 100px; text-align:left; }
.footerRight { float:right; width: 570px; padding-right: 15px; text-align: left;}

#copyright { text-align: center; background-color: #424242; color: #e5e5e5; padding: 5px 0px; }



/* secondary pages */

#content { width: 550px; position: absolute; }

#top_banner { float:left; width:183px; margin-right: 25px; }

#sidebar { float:right; width:300px; background-color: #F8F8F7; padding:15px; }

#column { float:right; width:340px; }

#main {  }
#Main table { padding:0; }

#payLoad { width:450px; padding: 0px; float:left;  }
#payload { width:600px; float: left; }
#payLoad ul { padding-left:15px; }
#payload table { padding:0; }

.note { color: #777777; font-style: italic; }

.dated_article_section_heading { font-weight:bold; font-size:15px; color: #666; padding-top: 25px; }

.nuco_heading { font-size:16px; }

#mainContent .category_description a { font-weight:normal; }

#experts { padding-top:15px; }
#experts img { float:left; margin: 0px 15px 10px 0; }
.expertsDiv { margin-bottom: 45px; }
#experts h3 { margin-top:0; }



/* forms */

#subpayLoad { float:right; width:400px; }
#subpayLoad table { padding:0; }
#subpayLoad table tr td { width:0; text-align:left; padding: 0px 0; }
#subpayLoad table tr td.inputform1heading { padding-bottom: 0px; }
.forms { margin: 5px 0 15px 0; padding:3px; width: 260px; font-size: 16px; }
#Login, #Button1, #ctl00_MainContent_FormSubmit 
         { border: 1px #838486 solid; background-color: #50dbff; background-image: url("/images/bgButton.jpg");
         background-repeat: repeat-x; background-position: top left; padding: 5px; color: #000; font-weight: bold; font-size: 12px;
         font-family: Arial, Helvetica, Sans-Serif; }
#Login:hover, #Button1:hover, #ctl00_MainContent_FormSubmit:hover 
         { background-color: #e5e5e5; background-image: none; }
#signup { margin-top:15px; font-weight:bold; letter-spacing:.5px; }         
#signup input, #signup textarea { padding: 3px; width: 260px; margin: 0 0 15px 0; font-size:14px; 
                                  font-family: Arial, Helvetica, Sans-Serif; letter-spacing: .5px; }
#signup #ctl00_MainContent_FormSubmit { width: 70px; font-size:12px; padding:5px; }


/* articles */

#articlePayload { width: 560px; }
#articlePayload h1 { font-size: 22px; color: #666666; margin: 10px 0px 15px 0px; }

#ads, .ads1 { float:right; width:300px; padding: 0 15px; background-color: #f8f8f7; margin: -15px -25px 15px 0; }
.ads1 ol { padding-left:20px; }
.la_desc { margin-bottom: 15px; }
#bodySign { padding: 15px 0; }
.ads10 { padding-bottom: 10px; }
#adsfx { padding-top: 25px; }
#adsfx table { padding:0; }





fieldset {
	border: 1px solid #D9D9D9;
	padding: 0px 5px 5px 5px;
	margin: 0px 0px 10px 0px;
	clear: left;
}

fieldset legend {
	font-weight: bold;
	color: #000;
	font-size: 14px;
	margin: 0 5px;
	padding-bottom:5px;
}