body {
padding: 0;
margin: 0;
}

#top {
height : 75px;
border-bottom : 3px solid #0066AA;
padding-left : 50px;
padding-right : 25px;
font-family: Arial, Helvetica, sans-serif;
font-size: 70%;
font-weight: bold;
font-style : italic;
color: #000099;
background-image : url(navimages/header.gif);
background-repeat : no-repeat;
background-position : center right;
}

#bottom {
background-color : #0066AA;
font-family: Arial, Helvetica, sans-serif;
font-size: 75%;
font-weight: bold;
font-style : italic;
color: #ffffff;
text-decoration: none;
text-align : center;
padding-top : 10px;
padding-left : 25px;
padding-right : 25px;
padding-bottom : 10px;
}

#nav {
padding-left : 25px;
padding-right : 10px;
padding-top : 10px;
}

#content {
padding-left : 10px;
padding-right : 25px;
padding-top : 25px;
padding-bottom : 15px;
}

#leftnavsect {
height: 40px;
width : 145px;
overflow: hidden;
}

#leftnavsect a:link, #leftnavsect a:visited {
height: 40px;
width : 145px;
display: block;
font-family: Arial, Helvetica, sans-serif;
font-size: 75%;
font-weight: bold;
color: #ffffff;
text-decoration: none;
text-align : center;
background-image: url(navimages/nav.jpg);
background-repeat : no-repeat;
background-position: center top;
padding-top: 7px;
padding-left : 15px;
padding-right : 15px;
}



#leftnavsect a:hover, #leftnavsect a:active {
height: 40px;
width : 145px;
display: block;
font-family: Arial, Helvetica, sans-serif;
font-size: 75%;
font-weight: bold;
color: #ffffff;
text-decoration: none;
text-align : center;
background-image: url(navimages/navover.jpg);
background-repeat : no-repeat;
background-position: center top;
padding-top: 12px;
padding-left : 15px;
padding-right : 15px;
}

.text {
font-family: Arial, Helvetica, sans-serif;
font-size: 80%;
font-weight: normal;
color: #000000;
text-decoration: none;
}

.links {
font-family: Arial, Helvetica, sans-serif;
font-size: 80%;
font-weight: normal;
color: #0066AA;
text-decoration: none;
}

a.links:hover {
font-family: Arial, Helvetica, sans-serif;
font-size: 80%;
font-weight: normal;
color: #000000;
text-decoration: none;
}

.textlinks {
font-family: Arial, Helvetica, sans-serif;
font-size: 100%;
font-weight: normal;
color: #0066AA;
text-decoration: none;
}

a.textlinks:hover {
font-family: Arial, Helvetica, sans-serif;
font-size: 100%;
font-weight: normal;
color: #000000;
text-decoration: none;
}

h1 {
font-family: Arial, Helvetica, sans-serif;
font-size: 140%;
font-weight: bold;
font-style : italic;
color: #0066AA;
text-decoration: none;
}

.taxdisc {
background-image: url(images/tax-disc.jpg);
background-repeat : no-repeat;
background-position : center right;
}

h2 {
font-size: 1em;
font-family: arial, helvetica, sans-serif;
font-style: italic;
}

h3 {
font-size: 1em;
color: #cc3300;
font-family: arial, helvetica, sans-serif;
}

h4 {
font-size: 1em;
color: #cc3300;
font-family: arial, helvetica, sans-serif;
color: #0066AA;
}

h5 {
margin: 5px 0px;
padding: 0px;
font-size: 1em;
color: #cc3300;
font-family: arial, helvetica, sans-serif;
}

h5 a {
font-size: 1.2em;
color: #cc3300;
font-family: arial, helvetica, sans-serif;
font-weight: bold;
font-style: italic;
text-decoration: none;
}

h5 a:hover {
text-decoration: underline;
}

h6 {
font-size: 1em;
color: #cc3300;
font-family: arial, helvetica, sans-serif;
color: #0066AA;
}

p.highlight {
font-size: 1em;
font-weight: bold;
color: #0066AA;
}

ul {
font-size: 80%;
font-family: arial, helvetica, sans-serif;
font-weight: bold;
color: #cc3300;
}

li {
margin: 5px 0px;
}

#redleftnavsect a:link, #redleftnavsect a:visited {
height: 50px;
width : 145px;
display: block;
font-family: Arial, Helvetica, sans-serif;
font-size: 120%;
font-weight: bold;
color: #ffffff;
text-decoration: none;
text-align : center;
background-image: url(navimages/redNav.gif);
background-repeat : no-repeat;
background-position: center top;
padding-top: 7px;
padding-left : 15px;
padding-right : 15px;
}

#redleftnavsect a:hover, #redleftnavsect a:active {
height: 50px;
width : 145px;
display: block;
font-family: Arial, Helvetica, sans-serif;
font-size: 120%;
font-weight: bold;
color: #ffffff;
text-decoration: none;
text-align : center;
background-image: url(navimages/redNavover.gif);
background-repeat : no-repeat;
background-position: center top;
padding-top: 12px;
padding-left : 15px;
padding-right : 15px;
}

/* GHOST BANNER */

div#gb {
text-align: center;
font-family: Arial, Helvetica, sans-serif;
font-size: 75%;
margin: 10px 0 0 0;
}

div#gb p#gbp1 {
text-align: left;
padding: 5px 0;
margin: 0;
}

div#gb p#gbp2 {
text-align: right;
padding: 5px 0 10px 0;
margin: 0;
font-weight: bold;
}

div#gb p#gbp2 a {
color: #FF0000;
text-decoration: none;
}