body {
	padding: 0px;
	margin: 0px;
	
	background-image: url("images/page-background.gif");
	background-repeat: repeat-x;
	
	background-color: #015c96;
	
	font-family: Arial, Helvetica, sans-serif;
}
.clearboth {
	clear: both;
}
img {
	border: none;
}

#viewport {
	width: 1048px;
	text-align: left;
	position: relative;
}
#viewport-head {
	height: 237px;
}

#viewport-main {
	width: 1048px;
	
	background-image: url("images/main-background.jpg");
	background-position: -1px 1px;
	background-repeat: repeat-y;
}
#viewport-foot {
	width: 1048px;
	padding-top: 10px;
	min-height: 102px;
}

#viewport-head-slot01,
#viewport-head-slot02,
#viewport-head-slot03,
#viewport-head-slot04,
#viewport-head-slot05,
#viewport-head-slot06,
#viewport-main-slot01,
#viewport-main-slot02,
#viewport-main-slot03,
#viewport-foot-slot01,
#viewport-foot-slot02,
#viewport-foot-slot03,
#viewport-foot-slot04,
#viewport-head-slot02-tableft,
#viewport-head-slot02-tabcenter,
#viewport-head-slot02-tabright {
	float: left;
	position: relative;
	
	/*border: 1px solid red;*/
}


#viewport-head-slot01 { /* empty */
	width: 40px;
}
#viewport-head-slot02 { /* navigation */
	width: 650px;
	z-index: 99;
}
#viewport-head-slot03 { /* logo - master of taxation */
	width: 320px;
	height: 38px;
	padding-top: 35px;
}

#viewport-head-slot04-mask {
	position: absolute;
	top: 0px;
	left: 0px;
	width: 1005px;
	height: 161px;
	background-image: url("images/headerframe.gif");
				
	z-index: 10;
}
#viewport-head-slot05 { /* second image */
	width: 489px;
	height: 159px;
	
	border: 1px solid #fff;
	border-right: 2px solid #fff;
	
	background-image: url("images/head-image-02.jpg");
	background-repeat: no-repeat;
	
	z-index: 1;
}
#viewport-head-slot06 { /* third image */
	width: 260px;
	height: 161px;
	
	background-image: url("images/head-image-03.jpg");
	background-repeat: no-repeat;
}
#viewport-main-column-1 {
	float: left;
	width: 606px;
	min-height: 450px;
	
	padding: 50px 72px 72px 66px;
}
.viewport-main-column-1-height {

	height: auto !important;
	height: 450px;
}

#viewport-main-slot01 { /* content */ }

#viewport-main-column-2 {
	float: left;
	width: 221px;
	min-height: 80px;
	
	padding: 17px;
		
	background-color: #e5e5d2;
	background-image: url("images/main-slot02-foot.gif");
	background-repeat: no-repeat;
	background-position: bottom;
}
.viewport-main-column-2-height {

	height: auto !important;
	height: 80px;
}
#viewport-main-slot02 { /* infobox */ }
#viewport-main-column-3 {
	float: left;
	width: 29px;
	padding-left: 4px;
	
}
#viewport-main-column-3-height {}
#viewport-main-slot03 { /* icons rss */ }
#viewport-main-slot04 { /* footer graphic */
	width: 1048px;
	height: 10px;
	
	background-image: url("images/main-foot.jpg");
	background-repeat: no-repeat;
	background-position: -1px 0px;
}
#viewport-foot-slot01,
#viewport-foot-slot02,
#viewport-foot-slot03,
#viewport-foot-slot04{ /* institute link 01-04 */
	width: 44%;
	
	text-align: center;
 
}

.navigation-horizontal {
	margin-top: 52px;
}

ul.ullevel1 {
	list-style: none;
	list-style-position: inline;
	margin: 0px;
	padding: 0px;
}
ul.ullevel1 li {
	float: left;
	position: relative;
}
ul.ullevel1 li a{
	font-size: 11px;
	height: 22px;
	padding: 4px 7px;
	margin-right: 1px;
}
ul.ullevel2 li {
	font-size: 11px;
	text-indent: -8px;
}

ul.ullevel1 li a:link,
ul.ullevel1 li a:visited{
	text-decoration: none;
	color: #434343;
	background-image: url("images/navi-bg-normal.gif");
	background-repeat: repeat-x;
}
ul.ullevel1 li.active a,
ul.ullevel1 li a:active,
ul.ullevel1 li a:hover {
	background-image: url("images/navi-tab-center-hover.gif");
	background-repeat: repeat;
}
ul.ullevel1 li.first a{
	background-image: url("images/navi-first-tab-all.gif");
	background-repeat: no-repeat;
	background-position: -162px 0px;
}
ul.ullevel1 li.active-first a,
ul.ullevel1 li.first a:hover{
	background-image: url("images/navi-first-tab-all.gif");
	background-repeat: no-repeat;
	background-position: left top;

}
ul.ullevel1 li.last a{
	background-image: url("images/navi-tab-right.gif");
	background-repeat: no-repeat;
	background-position: right top;
}

ul.ullevel1 li.active-last a,
ul.ullevel1 li.last a:hover {
	background-image: url("images/navi-last-tab-hover.gif");
	background-repeat: no-repeat;
	background-position: right top;

}
ul.ullevel1 li ul.ullevel2{
	
	position: absolute;
	list-style: none;
	
	margin: 2px 0px;
	padding: 0px 0px 11px 0px;
	
	display: none;
	background-image: url("images/navi-l2-bottom.gif");
	background-repeat: no-repeat;
	background-position: left bottom;

}


ul.ullevel1 li.over ul.ullevel2,
ul.ullevel1 li:hover ul.ullevel2{
	display: block;
}
ul.ullevel1 li ul.ullevel2 li{
	clear: both;
	display: block;
	padding: 3px 10px 3px 14px;
	width: 136px;
	background-color: #ffffee;

}
ul.ullevel1 li ul.ullevel2 li:hover{
	clear: both;
	display: block;
	width: 136px;
	background-color: #e5e5d2;

}
#viewport-head-slot02 ul.ullevel1 li ul.ullevel2 li a{
	background-image: none;
}
#viewport-head-slot02 ul.ullevel1 li ul.ullevel2 li a:link{
		background-image: none;
}
#viewport-head-slot02 ul.ullevel1 li ul.ullevel2 li a:visited{
		background-image: none;
}
#viewport-head-slot02 ul.ullevel1 li ul.ullevel2 li a:hover{
		background-image: none;
}
#viewport-head-slot02 ul.ullevel1 li ul.ullevel2 li a:active{
		background-image: none;
}



ul.ullevel1 li ul.ullevel2 li ul.ullevel3{
	position: absolute;
	list-style: none;

	top: 0px;
	left: 120px;
	padding-bottom: 10px;
	
	display: none;

	background-image: url("images/navi-l2-bottom.gif");

	background-repeat: no-repeat;
	background-position: right bottom;

}
ul.ullevel1 li ul.ullevel2  li.over ul.ullevel3,
ul.ullevel1 li ul.ullevel2  li:hover ul.ullevel3{
	display: block;
}
ul.ullevel1 li ul.ullevel2 li ul.ullevel3 li{
	clear: both;
	display: block;
	padding: 3px 10px 3px 7px;
	margin: 0px 0px 0px 0px;
	width: 143px;
	background-color: #ffffee;

}
ul.ullevel1 li ul.ullevel2 li ul.ullevel3 li:hover{
	background-color: #e5e5d2;

}
#viewport-head-slot02 ul.ullevel1 li ul.ullevel2 li ul.ullevel3 li a{
	background-image: none;
	margin-left: 0px;
	padding-left: 0px;
}

#viewport-head-slot02 ul.ullevel1 li ul.ullevel2 li ul.ullevel3 li a:link{
		background-image: none;
}
#viewport-head-slot02 ul.ullevel1 li ul.ullevel2 li ul.ullevel3 li a:visited{
		background-image: none;
}
#viewport-head-slot02 ul.ullevel1 li ul.ullevel2 li ul.ullevel3 li a:hover{
		background-image: none;
}
#viewport-head-slot02 ul.ullevel1 li ul.ullevel2 li ul.ullevel3 li a:active{
		background-image: none;
}






#viewport-main {
	color: #434343;
	font-stretch: narrower;
}

#viewport-main h1 {
	font-size: 15px;
	margin: 0px 0px 25px 0px;
}
#viewport-main h2 {
	font-size: 12px;
	line-height: 170%;
	margin-bottom: 0px;
}
#viewport-main p{
	font-size: 12px;
	line-height: 170%;
	margin: 0px 0px 20px 0px;
	letter-spacing: 0px;
}

#viewport-main ul li {
	font-size: 12px;
	line-height: 170%;
}
#viewport-main a:link,
#viewport-main a:visited{
	color: #015c96;
	font-weight: bold;
	text-decoration: none;
}
#viewport-main a:hover,
#viewport-main a:active{
	text-decoration: underline;
}


#viewport-main-slot02{
 	color: #303030;
}



.csc-textpic-text {
	padding-top: 15px;
}

.csc-textpic-imagewrap {
	width: 120px; 
	float: left;
}