@media screen and (max-width:750px){

    body { height:100%; min-width:240px; }

    #agency { padding-bottom:8px; float:left !important; }
    #imgAgencyLogo { width:147px; height:53px; }
    #textsizer-wrapper { display:none; }
    #govsg-wrapper { display:none; }
    #rd-mob-searchbtn { float:right; padding:15px 10px 10px; }
    #rd-mob-searchbtn img { cursor:pointer; }
    .h-box { display:block !important; float:none !important; width:100% !important; clear:both; }
    .h-search { background:#eee; border-top:1px solid #aaa; overflow:hidden; padding:15px 3%; }
    .h-search .searchContainerOnTop { width:100%; }
    .h-search .searchContainerOnTop div#gsc-searchtext-wrapper { float:left; width:100%; }
    .h-search .searchContainerOnTop div#gsc-searchengines-wrapper select { border:1px solid #aaa; width:62% !important; min-width:250px; font-size:14px !important; padding:3px !important; height:auto !important; }
    .h-search .searchContainerOnTop input[type="text"] { border:1px solid #aaa; width:60% !important; font-size:14px !important;  }
    .tax-calendar { display:none !important; }
    .content-area div { width:auto !important; max-width:100% !important; }
    .content-area h2.rd-mob-h2content-header { cursor:pointer; padding:12px 9% 12px 3%; margin:0 -3%; background:url(../images/ico-plus02.png) no-repeat 98% 50%; border-bottom:1px solid #ddd; }
    .content-area h2.rd-mob-h2content-header.first { border-top:1px solid #ddd; }
    .content-area h2.rd-mob-h2content-header.active { background:url(../images/ico-minus02.png) no-repeat 98% 50%; }
    div.rd-mob-tablewrap { margin: 0 2%; }
    .noSidePadding { padding: 0 2%; }
    .side-frame .tools-lst { max-width:100% !important; }
    .info-txt-area div.add-row-info.back-to-top { display:none; }
    #footer { padding:9px 0; border-bottom: 1px solid #ccc; }
    #footer div { width:100%; margin:auto; text-align:center; font-size:1.2em; }
    #rd-mob-footbacktotop { padding: 0 0 10px; text-align:center; overflow:hidden; }
    #rd-mob-footbacktotop a { display:block; color:#444; background:url(../images/bg-arrow-to-top02.png) no-repeat 50% 0; vertical-align:top; text-decoration:none; margin:5px 0 0; padding:10px 0 0; text-transform:capitalize; font-size:1.1em; line-height:1.3; font-weight:bold; }
    .sitemap ul { margin:2px; padding-left:10px;  }
    .sitemap ul li, .sitemap ol li { padding:0 0 0 10px; }
        
    .drop-menu .box li.more{display:none;}
    .drop-menu .frame{border:0;}

	.search-area {display:block;}
	.news-area{border-color:#eee;}	
	.taxguides-area{border-color:#eee;}
	.taxguides-area .txt-box h3 {display:none;}

	.m-slide-hold{border:0;}
	.side-nav-add{ margin:0; }

	.title-side h2{ cursor:pointer; position:relative; }
	.title-side h2:after{ content:""; position:absolute; right:0; top:50%; margin:-8px 0 0; background:url(../images/ico-plus02-white.png) no-repeat; width:16px; height:16px; }
	.title-side h2.active:after{background:url(../images/ico-minus02-white.png) no-repeat;}
	.title-side{ padding:11px 17px; cursor:pointer; margin:0; height:auto; background:#1b78d6; border-bottom:1px solid #333; }
	   
	.add-navigation{display:none;}
	
    .attention-area.inner {display:none;}

    #content .indentleft { margin-left:0 !important; }
    .content-area .all-schemes ul .side-link-box{width:auto;}
	.top-row-inform .top-social-lst{display:none;} 
	.content-area.all-schemes, .content-area.top-schemes{padding:0;}
	.content-area.top-schemes .links-list .txt-box{ float:none; width:auto; max-width:100%; padding:0; }
	.content-area.top-schemes .side-link-box{ float:none; width:auto; padding:0; }
	.content-area.top-schemes .links-list > li{  border-top:1px solid #ddd; padding:10px 3%; background:#fff; }
	.content-area.top-schemes .links-list .side-link-box li{ padding:0 20px 0 0; background:url(../images/bullet-arrow.png) no-repeat 100% 50% !important; }
	.content-area.top-schemes .links-list > li:first-child{border:0;}
	.content-area.top-schemes .links-list .txt-box h2{ font-weight:normal; font-size:1.5em; }
	.content-area.all-schemes > h2, .content-area.top-schemes > h2{ background:#1b78d6; color:#fff; margin:0; padding:7px 3%; border-bottom:1px solid #125068; }
	
	.tools-lst .ico{max-width:80px;}
	.tools-lst .txt-box h3 { font-size: 1.4em; }
	#nav > ul > li.item01.active-m { border-color:#FF9326; }
	#nav > ul >  li.item01.active-m > a{background:#FFA64D;}
	#nav > ul >  li.item02.active-m{border-color:#69008C;}
	#nav > ul >  li.item02.active-m > a{background:#C9F;}
	#nav > ul >  li.item03.active-m{border-color:#3698D4;}
	#nav > ul >  li.item03.active-m > a{background:#3DBAF1;}
	#nav > ul >  li.item04.active-m{border-color:#FFD24D;}
	#nav > ul >  li.item04.active-m > a{background:#FFDC73;}
	#nav > ul >  li.item05.active-m{border-color:#1FC1BF;}
	#nav > ul >  li.item05.active-m > a{background:#06DCC5;}
	#nav > ul >  li.item06.active-m{border-color:#E03E51;}
	#nav > ul >  li.item06.active-m > a{background:#FF7373;}
	#nav > ul >  li.item07.active-m{border-color:#BBBBBB;}
	#nav > ul >  li.item07.active-m > a{background:#DDD;}
	#nav > ul >  li.mobile-more.active-m > a{ background:#FFF; font-size:1.05em; }
    #nav li.btn-back {display:block; border-bottom:1px solid #999 !important; }

	.q-links li.hidden{display:inline-block;}
	.q-links { font-size:1.5em; }
	.q-links li { display:inline-block; border:solid #d2d2d2 !important; border-width:0 1px 1px 0 !important; vertical-align:top; width:50%; margin:0 -4px 0 0; }
	.q-links li a { padding:.5em 6%; }
	.q-links-holder, .section .q-area, .hidden-d {  display:none; }
    .q-links .more-row{display:none !important;}

	.h-row .drop-box .btn-back, .dates-area .view-dates-m,
	.faqs-section > ul > li.hidden { display:block; visibility:visible; }
    .top-info-block .social-side-holder { display:block; visibility:visible; }

	.info-area{ background:#fff; padding:0; }
	.dates-lst{ margin:0; background:none; padding:10px 2.4%; }
	.dates-lst li{ float:none !important; overflow:hidden; margin:0 0 10px; width:auto; }
	.dates-lst .date-box{ float:left; margin:0 10px 0 0; }
	.dates-lst .txt{ overflow:hidden; font-size:15px; line-height:20px; padding:4px 0 0;  }
	.info-area .holder{ background:#fff; padding:0; }
	.updates-lst h3 { font-size:1.5em; font-weight:normal; }
	.updates-lst ul { font-size:1.3em; }
	.updates-lst > li { background:url(../images/bg-btn-back-menu02.png) no-repeat 98% 50%; border-bottom:1px solid #ccc; width:auto; display:block; }
	.updates-lst > li a{ display:block; padding-right:25px; }
    .updates-lst > li a.btn { background:none; border:none !important; }
	.updates-lst > li, .side-lst li { padding:10px 3%; }
	.side-lst{ margin:0; border:0; }	
	.side-lst li { border-top:1px solid #333; border-bottom:1px solid #777;  background:url(../images/bg-bullet-arrow-white.gif) no-repeat 97.5% 50% !important; }
	.side-lst h3 { font-weight:bold; font-size:1.6em; width:97%; }
	.side-lst h3 a{ display:block; }
	.updates-lst, .side-box {padding:0;}
	.info-area .holder .btn{ margin:0; display:block; font-size:1.6em; line-height:1.4; padding: 0; font-weight:bold; }
	.info-area .holder .btn span{ background:transparent; display:block; border:0; padding:0 35px 0 0; }
	
    /* carousel */
	.gallery-area .slides .txt-box{ position:relative; max-width:100%; left:0; top:0; }
	.gallery-area .btn{display:none;}
	.gallery-area .slides .txt-box strong{ margin:0; padding:10px 2.4% 0; color:#000; font:bold 2.1em/1.15 Arial, Helvetica, sans-serif; }
	.gallery-area .flex-control-paging{ bottom:auto; top:70%; width:100%; text-align:center; }
	.gallery-area .flex-control-paging li{ float:none; display:inline-block; vertical-align:top; }
	
	
	.top-info-block > p.short-desc, .top-social-lst .txt-share { display:block; }
	.social-side-holder { padding-bottom:1.5em;}
	#sidebar .social-side-holder { padding:2.5em 2% 2em; }
	.top-social-lst { float: none; padding:0 0 1em; }
	.top-social-lst li { font-size:1.3em; padding:0 5px 0 0;}
	.top-social-lst .txt-share { padding-right:.75em; }
    #rd-mob-nondest-social-holder .social-side-holder { padding:2em 2% 3em; }

	.rate-form h3{ padding:2% 3%; width:100%; max-width:750px; background-color:#e1e1e1; border-bottom:1px solid #888; }

	.example-box .img{ float:none; width:auto; text-align:center; padding:0 0 10px; }
	.example-box .txt-box{ float:none; width:auto; }
	
	.top-ttl-area, .links-lst {padding:0 3%; }
    .all-schemes .links-lst {padding:0; }
    .all-schemes .teaser {padding:0; }
    .all-schemes ul .side-link-box { width:auto !important; }
    .all-schemes .links-lst > li { border:0; }
    .all-schemes .links-lst > li:first-child { border-top:1px solid #000; }
    .lst-holder a{display:block;}
	.lst-holder ul{ float:none; width:auto; }
	.lst-holder { overflow:visible; display:none; position:relative; }
	.links-lst > li{ border:0; overflow:visible;}
	.lst-holder, .links-lst > li { margin:0 -3%; padding:0 3%; }
	.links-lst > li.decor{ background:none; border:0; }
	.links-lst .txt-box{ float:none; padding:0; width:auto; max-width:100%; }
	.links-lst .side-link-box{ float:none; position:relative; width:auto; padding:0 3%; margin:0 -3%; display:none; }
	.top-ttl-area{border:0;}
	.links-lst .side-link-box li, .lst-holder li{ border-bottom:1px solid #999; margin:0 -4% 0 -3%; overflow:hidden; position:relative; padding:0 3%; }
	.content-area.all-schemes .side-link-box li{ background:#f9f9f9; font-weight:bold; border:solid #d2d2d2; border-width:1px 0 0; }
	.content-area.all-schemes .side-link-box li:first-child{border:0;}
	
    .tab-area{ border:0; padding:0; margin:0; overflow:visible; }
	.tab-area .tab,	.tab-area h3.ttl-mobile{display:block !important;}
	.block-side{ display:none; border:0; border-top:1px solid #000; padding:10px 2%; }

	.lst-holder a, .links-lst .side-link-box a { padding:.75em 1.5em .75em 0; }
	.links-lst .side-link-box a { display:block; color:#006BD6; text-decoration:none; padding-right:25px;  background-repeat:no-repeat; background-position:99% 50%; }
    .links-lst .side-link-box a, .lst-holder a { background-image:url(../images/bg-btn-back-menu02.png); }	
	.links-lst .side-link-box .more-btn-hold { border-bottom: 1px solid #CCC; padding:0 3%; margin:0 -3%; }
	.side-lst-hold .more-btn-hold { margin-bottom:1px; background:#444; } 
	.more-btn-hold .more-btn, .links-lst .side-link-box .more-btn { background:url(../images/bg-btn-more.png) no-repeat 55% 50%; font-size:1.4em; text-align:center; display:block; padding:.75em 25px .75em 0; color:#000; font-weight:bold; text-decoration:none;  }
	.side-lst-hold .more-btn-hold .more-btn { background-image:url(../images/bg-btn-more-white.png); color:#FFF; }
	.more-btn-hold .more-btn.active, .links-lst .side-link-box .more-btn.hide { display:none; visibility:hidden; border:none;  background:url(../images/bg-btn-hide.gif) no-repeat 98% 50%; }
	.more-btn-hold, .drop-menu .hold.inner .hidden-d{display:block;}

	.faqs-section .btn-more, .social-lst, .faqs-area .top-social-lst { display:none; }
    .top-info-block > p { display:none; }
    .top-social-lst li:last-child, .links-lst .txt-box p, .links-lst .txt-box h2 .ico, .links-lst .side-link-box .btn-more { display:none; }
	.drop-menu .hold.inner .hidden-m, .dates-area { display:none; }
    
	.section .more-btn-hold.mobile { display:block; }
	.content-area.all-schemes .more-btn-hold.mobile{border:solid #002040;border-width:1px 0 0;}
	.h-row .drop-box{ width:100%; right:-100%; padding:15px 0 0; overflow:hidden; font-size:1.6em; display:block; box-shadow:none; border:0; background:#EEE; display:none; }
	.h-row .drop-box.opened{display:block !important;}
	.h-row .drop-box ul { padding:1em 10%; background:#FFF; width:70%; margin:0 auto; border-bottom:1px solid #D6D6D6; }
	.h-row .drop-box li.hidden{display:block;}
	.h-row .drop-box li{ border:0; margin:0 0 20px; }
	.h-row .drop-box ul a{ border:1px solid #ccc; border-bottom:1px solid #003040; background-color:#FFD24D; margin:0 auto; padding:18px 10px; width:80%; text-align:center; color:#202020; border-radius:6px; -webkit-border-radius:6px; font-weight:bold;  }
	.h-row .drop-box ul a.btn-mytax { background-color:#3B8DDF; }
	.h-row .drop-box ul a.btn-easy { background-color:#1FC1BF; }
    .h-row .drop-box .btn-back a{ background:url(../images/bg-btn-back-menu.png) no-repeat 0 50%; margin:0 5%; padding:10px 3% 10px 20px; text-decoration:none; font-weight:bold; }

	.drop-menu .frame .hold{ float:none; width:auto; }
	.drop-menu .frame .holder{padding:0;}
	.drop-menu .box h2{ border-top:1px solid #000; margin:0; padding:.75em 3% .75em 5%; cursor:pointer; background:url(../images/ico-plus02.png) no-repeat 98% 50%; font-size:1em; line-height:1.4; display:block; }
	li.item01 .drop-menu .box h2{background-color:#FFC35E;}
	li.item02 .drop-menu .box h2{background-color:#EFBFFF;}
	li.item03 .drop-menu .box h2{background-color:#BFDFFF;}
	li.item04 .drop-menu .box h2{background-color:#FFEFBF;}
	li.item05 .drop-menu .box h2{background-color:#99FFE5;}
	li.item06 .drop-menu .box h2{background-color:#FFBFBF;}
	li.item07 .drop-menu .box h2{background-color:#EEE;}
	.drop-menu .box h2.active{background:url(../images/ico-minus02.png) no-repeat 98% 50%;}
	.drop-menu .box ul { font-size:1.03em; font-weight:bold; }
	.drop-menu .box li{ border-top:1px solid #000; overflow:hidden; vertical-align:top; padding:.75em 5%; margin:0; }
	.drop-menu .box li.add-m-link{	display:block; 	}
    .drop-menu .box li.add-m-link-empty{ display:none !important; 	}
	li.mobile-more .drop-menu .box li{ display:block; border:solid #AEB0B2; border-width:0 1px 1px 0; vertical-align:top; margin:0 -3px 0 0; width:40%; float:left; }
	li.mobile-more .drop-menu .box li:last-child { border-width:0 1px 0 0; }
	li.mobile-more .drop-menu .box ul{ padding:0; background:#D4ECFF; border-top:2px solid #A4ADB7; border-bottom:1px solid #A4ADB7; }
	.drop-menu .box a{ /*background:url(../images/bg-btn-back-menu02.png) no-repeat 98% 50%; padding-right:5%; */ }
	.drop-menu .box li.add-m-link a { color:#222; }
	li.mobile-more .drop-menu .box a { text-align:center; background:none; display:block;  }
    #nav li.btn-back a{ background:url(../images/bg-btn-back-menu02.png) no-repeat 98% 50% !important; text-align:right !important; padding:10px 35px 10px 5%; }
    #nav li.btn-back a:hover{ background:url(../images/bg-btn-back-menu02.png) no-repeat 98% 50% !important; text-align:right !important; padding:10px 35px 10px 5%; }


	#nav > ul{ display:block !important; overflow:hidden; position:absolute; top:47px; left:-100%; width:100%; background:#fff; font-size:1.5em; }
	#nav > ul > li { float:none; min-width:240px; overflow:hidden; vertical-align:top; }
	#nav > ul > li, #nav > ul > li:hover { border-width:5px !important; }
	#nav > ul > li.mobile-more:hover { border-width:1px !important; }
	#nav > ul > li > a { padding:.75em 3%; }
	#nav > ul > li > a:hover, #nav > ul > li > a{ float:none; display:block; background-image:url(../images/ico-plus02.png) !important; background-position:98% 50% !important; background-repeat:no-repeat !important; }
	#nav > ul > li.active-m > a { background-image:url(../images/ico-minus02.png) !important; background-position:98% 50% !important; background-repeat:no-repeat !important; font-size:1.2em; }
	#nav > ul > li:first-child.active-m > a,
	#nav > ul > li:first-child > a:hover,
	#nav > ul > li:first-child > a{background-image:none !important;}
	#nav > ul > li.item00 a .txt-home { display:block; visibility:visible; }
	#nav > ul > li.item00.active, #nav > ul > li.item00:hover { border-color:#BBB; }
	#nav > ul > li.item00.active > a, #nav > ul > li.item00:hover > a { background-color:#BBB; }

	.h-row{background:none;}
	.tab-nav, .drop-menu .box ul,
	#nav > ul > li.item00 a .ico-home, #nav > ul >  li:hover .drop-menu, .drop-menu .block{display:none;}
	#nav > ul > li.mobile-more ul, 	#nav > ul > li.mobile-more {display:block;}
	.h-row .drop-box .btn-back { border-bottom:1px solid #999 !important; }
    #nav li.btn-back, #nav li.btn-back:hover { background-color:#eee; }

	.drop-menu .box{ float:none; width:auto !important; margin:0; max-width:100%; padding:0; border:0; }
	.item01 .drop-menu .hold .box.last, .item07 .drop-menu .hold .box.last, 
	.drop-menu .widget-related-links {display:none;}
	.drop-menu{ position:relative; top:0; }
	
    .rate-form { padding:0; margin:0; overflow:hidden; position:relative; }
	.txt-block-slide{padding-top:10px; }
	.holder-content{ padding-right: 0; }
	.info-txt-area p { margin-bottom:1.4em; }
	
	.login-box{ padding:0 0 3px; background:url(../images/bg-login-box-m.gif) no-repeat 0 100%; }
    .login-box .link,
	.login-box .link span{ background:#ffb973; }
	.login-box .link{ background:#ffb973 url(../images/bg-login-box-m02.gif) no-repeat 100% 0; padding-right:3px; }
	.login-box .link em{ background:none; font-size:1.8em; }

	.top-nav, #nav > ul { display:none; }
	.section .scroll-side-box { display:none; visibility:hidden; }
	.aside{ margin:0; width:auto; float:none; max-width:100%; padding:0; }
	
	#nav{width:50%;}
	#nav .m-nav-link{ display:block; line-height:47px; font-size:1.8em; font-weight:bold; text-align:center; text-transform:uppercase; text-decoration:none; padding:0 0 3px; background:#ccc url(../images/bg-m-nav-link-add.gif) no-repeat 0 100%; }
	#nav .m-nav-link span{ display:inline-block; vertical-align:top; padding:0 0 0 25px; background:url(../images/bg-m-nav-link.png) no-repeat 0 50%; color:#444; }
	#nav .m-nav-link:hover{background-color:#d5d5d5;}
	
    .main-holder #content{ float:none; width:auto; max-width:100%; }
    #content{ float:none; width:auto; margin:0; max-width:100%; }
	.top-info-block .link-row{display:none;}
    .nondest-breadcrumbs-holder { float:none; width:auto; max-width:100%; }

	/*.add-row-info.example{ display:block; padding-bottom:10px; }
	.add-row-info, .faqs-area .hold, .add-row-info.example .btn-to-top{display:none;}
	.add-row-info .btn-example{ float:none; display:block; overflow:hidden; text-align:center; }
	.add-row-info .btn-example span{ float:none; display:inline-block; vertical-align:top; }*/
    .faqs-area .hold { display:none; }
	
    #sidebar{ width:auto; max-width:100%; float:none; }
	.scroll-side-box{ position:relative !important; max-width:100% !important; top:0 !important; width:100% !important; }
	.faqs-area .holder{ background:none; overflow:visible; padding:0; border:0; }
	.faq-lst .hidden-block{ margin-bottom:0; border-top:1px solid #E5E5E5; border-bottom:0; }
	.faq-lst li .link{ margin:0; border-top:1px solid #888; display:block; padding:12px 8% 12px 3%; margin:0 -3% 0 -3%; color:#333; background:url(../images/ico-plus02.png) no-repeat 98% 50%; }
	.faq-lst li .link.hide{background:#FAFAFB url(../images/ico-minus02.png) no-repeat 98% 50%; font-weight: bold; }
    .faq-lst li a.link { text-decoration:none; }
	.faqs-section ul ul li:first-child .link{border:0;}
	.faqs-area{ overflow:visible; margin:0; padding:0; background:none; box-shadow:none; }
	.faqs-section .ttl-box{ float:none; padding:0; width:auto; }
	.faqs-section .txt-box{ max-width:100%; padding:8px 3% 10px; background:#F8F8F8; width:auto; }
	
    .rate-area{ margin:0; overflow:visible; background:none; border:0; padding:0; }
	.faqs-section .txt-box a.link-expand {display:none;}
    .rate-area .ttl-lst { display:none; width:auto; padding:10px 3% !important; max-width:400px; }
    .rate-area #design_content, div.design_content { padding:0 !important; }
	.faqs-section .hide-box{display:block;}
	#sidebar .ttl-side{ background:none; background:#23dedc; border:solid #000; border-width:1px 0; margin:-1px 0 0; padding:0 3%; }
	.info-row > h2, .rate-area h3.ttl, .faqs-area h2, .info-txt-area h2, 
	.dates-area .ttl-box h2, .tab-area h3.ttl-mobile, 
    .links-lst .txt-box h2, #sidebar .ttl-side h2{ border:solid #000; border-width:0 0 1px; margin:0 -3% 0 -3.5%; color:#222; padding:9px 8% 9px 3%; cursor:pointer; line-height:1.5; font-size:1.6em; background:url(../images/ico-plus02.png) no-repeat 98% 50%; text-transform:capitalize; }
    #sidebar .ttl-side h2{ padding-left:3.3%; padding-right:3.3%; }
    .faqs-area h2 { margin:0; }
	.faqs-area h2, .rate-area h3.ttl { color:#222; }
	.info-txt-area h2 { border-color:#cecece; font-size:1.3em; }
	.info-txt-area h2:last-of-type { border:0 none; }
	.tab-area #tab02 h3.ttl-mobile, .tab-area #tab02 h3.ttl-mobile.active {background:#1b78d6;}
    .info-txt-area .txt-block-slide h2 { background:none; text-transform:none; cursor:auto;  line-height:1.14; font-size:1.5em; }

	.info-row > h2, .info-row > h2.active, .tab-area #tab02 h3.ttl-mobile,
	.tab-area #tab02 h3.ttl-mobile.active, .info-row > h2 {  background-image:url(../images/ico-plus02-white.png); background-repeat:no-repeat; background-position:98% 50%;  }
	.tab-area #tab02 h3.ttl-mobile.active, .info-row > h2.active { background-image:url(../images/ico-minus02-white.png); }
	
	.info-row { padding:0 3%; border:0; }
	.info-row > h2 { float:none; width:auto; margin:0 -3%; color:#fff; }

	#sidebar .ttl-side h2{border:0;}
	.faqs-area h2{ float:none; background-color:#1EC9C7 !important; }
	.rate-area h3.ttl{background-color:#11AEAC !important; margin:0 !important; }
	.dates-area .ttl-box h2.active, .tab-area h3.ttl-mobile.active,
	.links-lst .txt-box h2.active, #sidebar .ttl-side h2.active,
	.faqs-area h2.active, .rate-area h3.ttl.active, .info-txt-area h2.active{ background-image:url(../images/ico-minus02.png); background-repeat:no-repeat; background-position: 98% 50%;	 }
	.info-txt-area h2.active{ color:#777; }
	.tab-area h3.ttl-most-pop { background-color:#23DEDC; }
	.tab-area h3.ttl-new { background-color:#1B78D6; color:#FFF; }
	.links-lst .txt-box h2.active { background-color:#FFECE0; }

	.tab-area .tab, .info-txt-area {padding:0 3%;}
    .add-content-area { padding:0;}
	.top-info-block{ padding:15px 3% 5px; border-top:0; border-bottom-color:#b3b3b3; margin-bottom:15px; }

	#main{margin:0; overflow:hidden;}
    .faqs-section { padding-top:0; }
	.faqs-section > ul > li{ margin:0 -3%; padding:0 3%; position:relative; border-top:1px solid #e5e5e5; }
	.faqs-section.inner > ul > li {background:#e5f2f8;}
	.faqs-section > ul > li.a{background:#e5f2f8;}
	.faqs-section .text-box{ display:none; background:#fff; float:none; width:auto; max-width:100%; margin:0 -3%; padding:0 3%; }
	.faqs-section > ul > li:first-child{border:0;}
	.faqs-section .ttl-box h3{ cursor:pointer; padding:12px 9% 12px 3%; background:url(../images/ico-plus02.png) no-repeat 98% 50%; }
	.faqs-section .ttl-box h3.active{ background:#F8F8F8 url(../images/ico-minus02.png) no-repeat 98% 50%; border-bottom:1px solid #DDD; color:#6F6F6F; }
	.faqs-section.inner .ttl-box h3.active { background-color:#E5F2F8; }
	.rate-form .row.decor, .rate-form .row{ background:#f9f6f7; border-bottom:1px solid #ccc; /*padding:10px 5.5%; margin:0 -2.2%;*/ padding:0; }
	.rate-form .row .radio-lst{ min-width:270px; max-width:750px; width:100%; }
    .rate-form .row .radio-lst li { float:none; padding:2.2% 3%; margin:0; width:94%; clear:both; }
    .rate-form .row .radio-lst li.alt { background-color: #eee; }
    .rate-form .row .radio-lst label { display:inline-block; visibility:visible; font-size:1.4em; padding-left:15px; }
	.rate-form legend{ padding:0 3% 0 0; width:auto; display:block; overflow:hidden; float:none; height:1px; }
	.rate-form .text-area-row{padding:10px 3%;}
	.rate-form .text-area-row .txt-box{ float:none; max-width:100%; padding:0; width:auto; }
	.rate-form .text-area-row textarea{ border:1px solid #555; margin:0 auto 5px; max-width:100%; width:97.5% !important; }
	.rate-form .btn-row .txt{ float:none; display:table-footer-group; padding:0; width:auto; }
	.rate-form .btn-row input{ float:none; display:block; border-bottom:1px solid #0085b2; width:100%; height:42px; margin:0 auto 15px; }
	.rate-form .text-area-row .txt-box .add-txt{padding:0 0 5px;}
	.rate-form .btn-row{ padding:0 3% 25px;  }
	.rate-form .btn-rate{display:block;}
	.f-section { border-bottom:1px solid #CCC; background:none; }
	.f-soc-lst li { width: 18%; padding: 0 0 0 7%;}
	.f-area .box h3, .f-soc-lst .txt { font-size:1.3em; line-height:1.2; }
	.f-soc-lst .txt { font-weight: normal;}
	.search-area .row label{ float:none; width:auto; max-width:100%; display:block; font-size:14px; padding:0 0 4px; }
    .search-area .select-box label { display:none; }
	.search-area .select-box .selector,	.search-area .selector{ max-width:100% !important; width:auto !important; float:none !important; }    
    .search-area select { width:100% !important; min-height:30px; padding:2px; }
    .search-area .searchButton { padding:10px 0; width:100%; }
	.search-area .decor-field input[type="submit"]{ top:auto; bottom:0; width:100%; }
	.search-area .decor-field input[type="text"]{ float:none; display:block; padding-bottom:20px; }
	.search-area .decor-field{ padding-right:13px; padding-bottom:32px; }
	.search-area{padding:0 10px;margin:0 0 10px;}
	.search-area .holder-row{ padding:15px 0; display:none; }
	.side-nav-add a{background:#f6f6f6 url(../images/bg-link-arrow02.png) no-repeat 100% 50%;}
	.side-nav-add a:hover{background:#fff url(../images/bg-link-arrow02.png) no-repeat 100% 50%;}
	
    .news-area li{padding:12px;}
    .taxguides-area li{padding:12px;}
	.add-img-hold, .news-area li.ttl-row, .taxguides-area li.ttl-row {display:none;}
	.news-area .date-box, .taxguides-area .date-box{ float:none; width:auto; max-width:100%; padding:0; }
	.search-row{padding:20px 10px;}
	.search-row .selector{width:100% !important;}
	.tab-add-holder{ margin:0; border:0; padding:0; }

	.add-tab-nav{ height:auto !important; text-align:left; background:none; }
    .add-tab-nav li { float:none !important; width:auto !important; }
    .add-tab-nav li a { background-image:url(../images/ico-plus02.png); background-repeat:no-repeat; background-position: 98% 50%; border-left:none;  }
    .add-tab-nav li.active a { background-color:#23dedc; background-image:url(../images/ico-minus02.png); background-repeat:no-repeat; background-position: 98% 50%;	 }
    .tab-hold .add-links-list li { background:none; }
    .tab-hold .add-links-list li a { background:none; border-bottom:none; color:#006cd8; padding:0; }
    .add-tab-nav li .tab-hold { background-color:#f6f6f6; padding:2%; }

    /* forms */
    .form label { width:auto !important; display:normal; min-height:initial; }
    .form input { width:98% !important; }
    .form textarea, .form select { width:100% !important; }
    .form span.radio input[type=radio], .form span.error input[type=radio], .form input[type=button] { width:auto !important; }
    .form .formCategoryGroup label.radio, .form .formCategoryGroupAlt label.radio { display:inline; }
    .form .formCategoryGroup input[type=radio], .form .formCategoryGroupAlt input[type=radio]  { margin-left:0 !important; }
    .form .textareaCounter { margin-left:0 !important; }
    .form .form2ndcol { margin-left: 0 !important; }
    .form span.systemMsg { margin-left: 0 !important; }
    .form .inputfilemultiple .lbl, .form .inputfilemultiple .inputs { width:100% !important; }
}

@media screen and (max-width: 480px) {
    body { -ms-word-break: normal; word-wrap:break-word; }
    a { word-wrap: break-word; }
    .h-search .searchContainerOnTop input[type="text"] { border:1px solid #aaa; width:50% !important; font-size:14px !important;  }
    .h-search .searchContainerOnTop div#gsc-searchengines-wrapper select { border:1px solid #aaa; width:53% !important; font-size:14px !important; }
}

@media screen and (max-width: 420px) {
    .h-search .searchContainerOnTop input[type="text"] { border:1px solid #aaa; width:33% !important; font-size:14px !important;  }
}