body {
	font-family: Helvetica, arial, sans-serif;
	background: #003;
	color: #003;
	margin: 0;
	padding: 0;
	font-size: 12px;
}
img {
    border: 0;
}
p {
    margin: 4px 0;
    padding: 0;
}
#main {
    width: 745px;
	margin: 0;
	padding: 0;
	border-left: 1px solid #fff;
	border-right: 1px solid #fff;
	margin: 0 auto;
}
#head {
	margin: 0;
	padding: 0;
	background: #112D61 url(images/head_bg.png) repeat-x 0 0;
}
#headcontent {
    float: right;
    width: 394px;
    text-align: right;
    padding-top: 30px;
    padding-right: 20px;
    color: #fff;
    font-size: 11px;
	letter-spacing: -0.01em; 
}
#inner {
    background: #003 url(images/white.png) repeat-y 200px 0;
}
#lcol {
    width: 200px;
    float: left;
}
#content {
	margin-left: 201px;
	padding: 0;
	background: #F2EFEA url(images/rcol_bg.png) repeat-y top right;
}
#footer {
    clear: both;
	margin: 0;
	padding: 0 30px 10px 30px;
	background: #003 url(images/foot_bg.png) repeat-x 0 0;
	color: #fff;
	text-align: right;
	border-bottom: 1px solid #fff;
}
/* left navigation */
#navlist {
    margin: 0;
    padding: 0;
    list-style-type: none;
    font-size: 14px;
    font-weight: bold;
}
#navlist ul {
    margin: 0;
    padding-left: 10px;
    list-style-type: none;
    font-size: 14px;
    font-weight: normal;
}
#navlist li {
    margin: 0;
    padding: 0;
}
#navlist a {
    display: block;
	width: 180px;
    padding: 3px 0 3px 20px;
    border-bottom: 1px solid #fff;
    background: #968575 url(images/l1_up.png) no-repeat 0 -1px;
    color: #fff;
    text-decoration: none;
}
#navlist ul a {
    width: 170px;
}
#navlist a.active {
    background: #003 url(images/l1_active.png) no-repeat 0 -1px;
    color: #fff;
}
#navlist a:hover {
    background: #C0AD9B url(images/l1_over.png) no-repeat 0 -1px;
    color: #333;
}
/* end of navigation */
#taxtip {
    background: #072545 url(images/taxtip.png) no-repeat 0 0;
    padding: 34px 8px 8px 14px;
    color: #fff;
    border-bottom: 1px solid #fff;
    font-size: 11px;
}
#taxtip a {
    color: #fff;
}
#ttnewsletter {
    background: #000029 url(images/tt_newsletter.png) no-repeat 0 0;
    padding: 30px 8px 8px 8px;
    color: #fff;
    text-align: center;
}
#ttnewsletter form {
    margin: 0;
    padding: 0;
}
.ttn1 {
    border: 0;
    width: 135px;
    margin-bottom: 4px;
}
.ttn3 {
    border: 1px solid #fff;
    background: #BFB4A6;
    color: #000;
}
#flinks {
    margin-right: 0;
    padding-top: 15px;
    font-size: 10px;
}
* html #flinks {
    padding-top: 5px;
}
#flinks li {
    background: transparent url(images/blue_vert.png) no-repeat 0 2px;
    display: inline;
    padding-bottom: 0;
    padding-left: 8px;
    margin-left: 8px;
}
#flinks li.first {
    background: transparent;
    display: inline;
    padding-bottom: 0;
    padding-left: 8px;
    margin-left: 8px;
}
#flinks a {
    padding-left: 8px;
    padding-bottom: 0;
    text-decoration: none;
    color: #fff;
}
#flinks a:hover {
    color: #0cf;
}
#copyr {
    font-size: 10px;
    color: #fff;
    padding-top: 10px;
}
#hp01 {
    background: #003;
    color: #fff;
    padding: 8px;
}
#hp02 {
    background: #003 url(images/hppage.jpg) no-repeat;
    border-top: 1px solid #fff;
    color: #fff;
    padding-right:15px;
	font-family: Verdana, Helvetica, arial, sans-serif;
	font-size: 9px;
}
h1 {
    margin: 0;
    padding: 8px;
    background: #003;
    color: #ccc;
    font-size: 34px;
    font-family: Palatino, Garamond, serif;
    font-weight: normal;
}
h2 {
    margin: 12px 0 10px 0;
    color: #aaa;
    font-size: 20px;
    font-family: Palatino, Garamond, serif;
    border-bottom: 1px solid #aaa;

}
#other {
    margin: 0 200px 0 10px;
}
#pfoot {
    background: #BFB4A6;
    padding: 15px 10px;
    color: #fff;
    text-align: right;
    font-size: 10px;
}
.sitemap {
    margin: 0;
    padding: 0;
    list-style-type: none;
}
.sitemap ul {
    margin: 0;
    padding: 0;
    list-style-type: none;
}
.sitemap li {
    padding-left: 14px;
    margin-left: 8px;
    margin-top: 3px;
    background: transparent url(images/site_map.png) no-repeat 0 2px;
}
.sitemap li li {
    padding-left: 14px;
    margin-top: 3px;
    margin-left: 8px;
    background: transparent url(images/site_map.png) no-repeat 0 2px;
}