@charset "utf-8";
/* CSS Document */

#banner {position:absolute; top:0px; left:0px; position: fixed;  height:160px; width:1100px; background-color:#69A0F3; z-index: 10;}




#lthdr { position:absolute; top:30px; left:120px; }

#ctrhdr { position:absolute; top:10px; left:390px; }

#rthdr { position:absolute; top:30px; left:820px; }

#ctrhdrlwr { position: absolute; top: 135px; left: 200px; }

#rtcol {background-color: #69A0F3; position:absolute; top:160px; left: 940px; width: 160px; height: 2800px; }

#ilinks {position:absolute; top:160px; left: 0px; height:2800px; width:150px; background-color:#69A0F3;  position: fixed; z-index: 10;}


#nav-menu { position:absolute; top: 200px; left: 20px; position: fixed; clear:both; width: 117px; height: 46px; }


	
#title {width:600px; height:50px;  position:absolute; top: 170px; left: 260px; font-size:28px;  font-weight:bold; font-style: normal; font-family:Arial, Helvetica, sans-serif;}

#taxlink {
	position:absolute;
	top: 240px;
	left: 220px; line-height:5px;
	font-family:Arial, Helvetica, sans-serif;
	font-size:18px;
	font-weight:700;
	background-color: #C0E7FE; width:650px; height:50px; padding-left:20px; padding-top:20px;
}

#instr {
	position:absolute;
	top: 280px;
	left: 250px; line-height:5px;
	font-family:Arial, Helvetica, sans-serif;
	font-size:11px;
	font-weight:700;}

#taxinfo1 {position:absolute; top:310px; left:200px; width:700px; font-family: Arial, Helvetica, sans-serif; font-size:12px; font-style:normal; font-weight:500; line-height:1.5; }

p {text-indent:10px;}
#h3 {font-style:italic;}

#footer {position: absolute; top:2400px;  left:400px; }