P{margin:0px; padding:0px}
form { margin:0px; padding:0px}
body {
background:url(../images/px_main.gif) top;
	margin:0; padding:0;
}

.box_background{
	background:#EEEBD8;
	border-bottom:1px solid #FFFFFF;
	}

.box_text{
	font-family:arial;
	font-size:11px;
	text-align:justify;
	letter-spacing:0px;
	line-height:inherit;
	font-weight:normal;
	color:#6F6E6C;
	padding-top:6px
	}
	
.more{
	font-family:arial;
	font-size:11px;
	text-align:justify;
	letter-spacing:0px;
	line-height:inherit;
	font-weight:normal;
	color:#004256;
	}
	
	
a.menu:link{
	color:#004256;
	text-decoration:none;
	}

a.menu:visited{
	color:#004256;
	text-decoration:none;
	}

a.menu:hover{
	color:#012D3B;
	text-decoration:underline;
	}


.box_text{
	font-family:tahoma;
	font-size:11px;
	font-weight:600;
	color:#797676;
	text-align:center;
	padding-bottom:5px
	}
	

.box_text1{
	font-family:tahoma;
	font-size:11px;
	font-weight:600;
	color:#797676;
	padding-left:1px
	}

.box_text2{
	font-family:tahoma;
	font-size:10px;
	font-weight:600;
	color:#797676;
	padding-left:1px
	}

.body_text_tax{
	font-family:tahoma;
	font-size:11px;
	letter-spacing:0px;
	text-align:justify;
	line-height:180%;
	font-weight:normal;
	color:#000000;
	padding-left:10px;
	padding-right:20px;
	}

.left_box_text{
	font-family:tahoma;
	font-size:11px;
	letter-spacing:0px;
	text-align:justify;
	line-height:180%;
	font-weight:normal;
	color:#000000;
	padding-left:10px;
	padding-right:20px;

	}

.bottom_menu{
	font-family:tahoma;
	font-size:11px;
	letter-spacing:0px;
	font-weight:bold;
	color:#797676;
	vertical-align:middle;
	text-align:center
	}


a.menu1:link{
	color:#797676;
	text-decoration:none;
	}

a.menu1:visited{
	color:#797676;
	text-decoration:none;
	}

a.menu1:hover{
	color:#ffffff;
	text-decoration:underline;
	}



a.menu2:link{
	color:#797676;
	text-decoration:none;
	}

a.menu2:visited{
	color:#797676;
	text-decoration:none;
	}

a.menu2:hover{
	color:#000000;
	text-decoration:underline;
	}
	
.copyright_text{
	font-family:tahoma;
	font-size:11px;
	letter-spacing:0px;
	font-weight:none;
	color:#797676;
	vertical-align:middle;
	text-align:center;
	padding-top:10px;
	padding-bottom:10px;
	}

.box_text11{
	font-family:tahoma;
	font-size:11px;
	text-align:justify;
	letter-spacing:0px;
	line-height:160%;
	font-weight:normal;
	color:#6F6E6C;
	padding-top:6px
	
	}

h1{
	font-family:tahoma;
	font-size:14px;
	color:#990033;
	font-weight:bold;
	padding-left:20px;
	padding-top:10px;
	}

.inner_body{
	font-family:tahoma;
	font-size:11px;
	letter-spacing:0px;
	text-align:justify;
	line-height:160%;
	font-weight:normal;
	color:#000000;
	padding-left:40px;
	padding-right:40px;
	}


li{ margin:0px; padding:0px}
ul{ margin:0px; padding:0px}

ul{
	margin-left:10px;
	margin-top:0px;
	margin-bottom:0px;
	}

.spacing{
	font-family:tahoma;
	font-size:11px;
	color:#000000;
	line-height:170%;
	font-weight:NORMAL;
}

.spacing1{list-style-image:url(bullet2.jpg);
	margin-bottom:1px;
	margin-top:2px;
	padding-left:20px;
}



.spacing2{
	font-family:tahoma;
	font-size:11px;
	color:#000000;
	line-height:170%;
	font-weight:normal;
	text-align:justify;
}

.spacing3{list-style-image:url(bullet3.gif);
	margin-bottom:1px;
	margin-top:2px;
	padding-left:20px;
}




.heading_text{
	font-family:tahoma;
	font-size:14px;
	color:#990033;
	line-height:170%;
	font-weight:bold;
}


.td_text{
	font-family:tahoma;
	font-size:11px;
	text-align:center;
	letter-spaching:0px;
	color:#000000;
	}
	
	
.td_text1{
	font-family:tahoma;
	font-size:11px;
	text-align:left;
	letter-spaching:0px;
	color:#000000;
	padding-left:15px;
	padding-right:5px;
	}

H2 {
	MARGIN-TOP: 15px; FONT: bold 14px tahoma; COLOR: #0f5b9a
}

H3 {
	MARGIN-TOP: 15px; FONT:  bold 14px tahoma; COLOR: #0f5b9a
}

A.button_small {
	BORDER-TOP-WIDTH: 0px; DISPLAY: block; FONT-WEIGHT: bold; BORDER-LEFT-WIDTH: 0px; FONT-SIZE: 12px; BACKGROUND: url(../images/button-sub-small.gif) no-repeat; BORDER-BOTTOM-WIDTH: 0px; WIDTH: 83px; COLOR: #fff; LINE-HEIGHT: 31px; HEIGHT: 31px; TEXT-ALIGN: center; BORDER-RIGHT-WIDTH: 0px; TEXT-DECORATION: none
}

UL.button_small LI A {
	BORDER-TOP-WIDTH: 0px; DISPLAY: block; FONT-WEIGHT: bold; BORDER-LEFT-WIDTH: 0px; FONT-SIZE: 12px; BACKGROUND: url(../images/button-sub-small.gif) no-repeat; BORDER-BOTTOM-WIDTH: 0px; WIDTH: 83px; COLOR: #fff; LINE-HEIGHT: 31px; HEIGHT: 31px; TEXT-ALIGN: center; BORDER-RIGHT-WIDTH: 0px; TEXT-DECORATION: none
}

A.button_small:hover {
	BACKGROUND-POSITION: 0px -41px
}

UL.button_small LI A:hover {
	BACKGROUND-POSITION: 0px -41px
}



a.new:link{
	text-decoration:none;
	COLOR: #0f5b9a
	}

a.new:visited{
	text-decoration:none;
	COLOR: #0f5b9a
	}

a.new:hover{
	text-decoration:underline;
	COLOR: #0f5b9a
	}



.body_text_tax1{
	font-family:tahoma;
	font-size:11px;
	letter-spacing:0px;
	text-align:justify;
	line-height:170%;
	font-weight:normal;
	color:#000000;
	padding-left:10px;
	padding-right:20px;
	padding-top:20px
	}


	
.list{list-style-image:url(list_arrow.gif);
	margin-bottom:0px;
	margin-top:0px;
	padding-left:20px;
}

.list_new{
	font-family:tahoma;
	font-size:11px;
	color:#000000;;
	font-weight:normal;
	letter-spacing:0px;
}


.form {
	background-color:#DDDAC9 !important;
	border-right:1px solid #000000;
	border-left:1px solid #000000;
	border-top:1px solid #000000;
	border-bottom:1px solid #000000;
	font-size: 11px;
	font-family:arial;
	color:#000000;
	FONT-WEIGHT:normal;
	padding-left:5px
}

.form_text{
	font-family:tahoma;
	font-size: 11px;
	font-weight: normal;
	color: #000000;
	font-weight:bold
	
	}
	
.space{
	font-family:tahoma;
	font-size:11px;
	color:#000000;;
	font-weight:normal;
	letter-spacing:0px;
	padding-right:10px
	}
	
	
.banner{
	font-family:tahoma;
	font-size:11px;
	letter-spacing:0px;
	text-align:justify;
	line-height:170%;
	font-weight:normal;
	color:#000000;
	padding-left:10px;
	padding-top:10px
	}

.banner1{
	font-family:tahoma;
	font-size:11px;
	letter-spacing:0px;
	text-align:justify;
	line-height:170%;
	font-weight:normal;
	color:#000000;
	
	}
	
.tax_brain{
	border-right:1px solid #000000;
	border-left:1px solid #000000;
	border-top:1px solid #000000;
	border-bottom:1px solid #000000;
	}
	
.tax_brain_text{
	font-family:tahoma;
	font-size:11px;
	letter-spacing:0px;
	padding-left:10px;
	padding-top:5px;
	padding-bottom:5px;
	font-weight:bold;
	}
	
.tax_brain_text1{
	font-family:tahoma;
	font-size:11px;
	letter-spacing:0px;
	padding-left:10px;
	padding-top:5px;
	padding-bottom:5px;
	font-weight:normal;
	}

.top_text{
	font-family:tahoma;
	font-size:22px;
	letter-spacing:0px;
	padding-top:5px;
	padding-bottom:5px;
	font-weight:bold;
	text-align:center;
	color:#990033;
	}
.top_text1{
	font-family:tahoma;
	font-size:22px;
	letter-spacing:0px;
	padding-top:5px;
	padding-bottom:5px;
	font-weight:bold;
	text-align:left;
	color:#990033;
	padding-left:20px
	}
