* {
margin:0pt;
padding:0pt;
}
body {
background:#B4B4B4 none repeat scroll 0%;
font-family:Verdana;
font-size:12px;
line-height:1.5em;
text-align:center;
}
h2 {
font-size:14px;
margin-bottom:15px;
}
a {
text-decoration:none;
}
a:hover {
text-decoration:underline;
}
div {
text-align:left;
}
h2 {
font-size:16px;
font-style:italic;
padding:10px;
}
p {
padding:5px 15px 5px 10px;
text-align:justify;
}
.link {
font-weight:bold;
text-align:right;
}
#logo_txt {
text-indent:-9999px;
}
#tagline {
text-indent:-9999px;
}
#container {
background:#FFFFFF none repeat scroll 0%;
margin:15px auto;
width:800px;
}
#top {
background:transparent url(tax-gfx/top.jpg) no-repeat scroll left top;
height:200px;
}
#mainbody {
}
#sidebar {
background:#D2D1EF none repeat scroll 0%;
display:block;
float:left;
font-size:12px;
margin-bottom:10px;
margin-left:-40px;
margin-top:15px;
padding:10px;
width:150px;
}
#sidebar a {
background:transparent url(tax-gfx/bull.gif) no-repeat scroll 5px;
border-bottom:1px dotted #666666;
display:block;
margin-left:0px;
padding:4px 0px 4px 25px;
}
#sidebar a:hover {
background:#B4B3EF url(tax-gfx/bull.gif) no-repeat scroll 5px;
}
#maintxt {
display:block;
float:right;
width:660px;
}
#ebook {
text-align:center;
}
#ebook a {
background:transparent none repeat scroll 0%;
border-bottom:1px dotted #666666;
padding:4px 0px 4px 0pt;
}
#ebook a img {
border:medium none;
}
#footer {
background:#B4B4B4 none repeat scroll 0%;
clear:both;
color:#514DBB;
padding-top:15px;
text-align:center;
}
#footer a {
color:#514DBB;
}
#newsletter {
background:transparent url(tax-gfx/boatingownerstipsform2.gif) no-repeat scroll left top;
display:block;
float:right;
height:420px;
margin:-25px -35px 0pt 10px;
position:relative;
width:700px;
}

#video_div {
	top:50px;
	left:20px;
	position:absolute;
}
#form_name {
font-size:14px;
left:540px;
padding:2px;
position:absolute;
top:305px;
width:140px;
}
#form_email {
font-size:14px;
left:540px;
padding:2px;
position:absolute;
top:335px;
width:140px;
}
#form_submit {
height:40px;
left:460px;
position:absolute;
top:365px;
width:250px;
}