/****RESET****/
html, body, div, span, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
abbr, address, cite, code,
del, dfn, em, img, ins, kbd, q, samp,
small, strong, sub, sup, var,
b, i,
dl, dt, dd, ol, ul, li,
fieldset, form, label, legend,
table, caption, tbody, tfoot, thead, tr, th, td,
article, aside, canvas, details, figcaption, figure,
footer, header, hgroup, menu, nav, section, summary,
time, mark, audio, video {
    border-style: none;
    border-color: inherit;
    border-width: 0;
    margin: 0 0 0 0px;
    padding: 0;
    outline: 0;
    vertical-align:baseline;
    background:transparent;
}
body {

	font-size:1em;
	background:#E6E7E8;
	font-family: 'Open Sans', sans-serif;

}

h1	{font-size: 3em;}
h2	{font-size:2em;}
h3	{font-size:1.5em;}
h4	{font-size:1.375em;}
h5	{font-size:1.188em;}
h6	{font-size:1.064em;}
h7	{font-size:1em;}
p	{font-size:1em; line-height:110%;}
article,aside,details,figcaption,figure,
footer,header,hgroup,menu,nav,section {
    display:block;
}

h1, h2, h3, h4, h5, h6, h7	{padding-bottom:1%;
							font-family:'Roboto', sans-serif;}


.push-right {
	float:right;
	padding-right:.75%;
}

.push-left	{
	float:left;
}

.clearfix:after {
     visibility: hidden;
     display: block;
     font-size: 0;
     content: " ";
     clear: both;
     height: 0;
     }

.clearfixtest:after {
     visibility: hidden;
     display: inline;
     font-size: 0;
     content: " ";
     clear: both;
     height: 0;
     }


.clearfix { clear: both;
    		height: 0px;
    		overflow: hidden;
    		display: block; }



table, th, td	{border-collapse:collapse;
				}

table		{width:100%;}

a { text-decoration: none;
	color:#09F;
	margin:0;
    padding:0; }
a:visited { text-decoration: none; color:#09F; }
a:hover { text-decoration: none; color:#515151; }
a:focus { text-decoration: none; }
a:hover, a:active { text-decoration: none; color:#FFF; }



/*********CONTENT*************/
.long		{min-height:620px;}

.content		{
				padding:1% 2% 2% 2%;
				text-align:left;
				overflow:auto;
				overflow-y:hidden;}				
				
.content 	
			h2,
			h4,
			h5,
			h7	{color:#000;
				font-family:'Roboto', sans-serif;}

.content h3
				{color:#09F;}

.content h6		{color:#09F;}

.content p		{color:#000;
				font-family: 'Open Sans', sans-serif;
				font-size:1em;
				padding-bottom:1.5%;
				text-align:left;
				line-height:120%;}
				
.content a			{color:#09F;}
.content a:hover	{color:#515151;}

.content .pdf ul   		{list-style-position: outside;
						list-style-image: url(/images2/pdficon_smallx.gif);}

.content ul		{font-family: 'Open Sans', sans-serif;
				font-size:1em;
				padding:0 0 2% 2%;
				list-style:disc;
				margin-left:5%;}

.content ul li		{padding: 0 0 1% 0;}


				
.content tr		{padding:3%;}

.content td		{padding:1.5%;}

.content th		{padding:1.5%;}

.content img	{padding:3%;}

.content ol		{
				list-style:decimal;
				padding:0 0 2% 2%;
				margin-left:5%;}
				
.content ol li	{list-style:decimal;
				padding: 0 0 1% 0;}				


.small			{font-size:.89em;
				line-height:100%;}

.title			{margin-top:-18px;
				margin-left:0;
				margin-bottom:20px;
				border-top:2px solid;
				width:98%;
				}				

#DRTBldg2		{width:80%;
				display:block;
					margin-left:auto;
					margin-right:auto;
			}

.box		{-webkit-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
			-moz-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
			box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
			border:none;
			padding:5%;
			margin-bottom:5%;
			overflow:hidden;}

.box h3		{text-align:center;
			padding-bottom:3%;
			color: #000;}

.box h5		{padding:2% 0;}

.box h6		{padding:1.5% 0 3% 0;
			text-align:center;}
			
.box ul		{padding:4% 0% 4% 10%;
			}

.box li		{padding:3% 0;}

.box-full	{-webkit-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
			-moz-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
			box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
			border:none;
			padding:2%;
			margin:5%;
			overflow:hidden;}

.box-search		{-webkit-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
				-moz-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
				box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
				border:none;
				padding:1.5%;
				width:98%;
				overflow:hidden;}
				
.box-search table	{width:100%;}

.box-search table tr td:nth-child(1)	{width:10%;}
.box-search table tr td:nth-child(2)	{width:20%;}
.box-search table tr td:nth-child(3)	{width:20%;}
.box-search table tr td:nth-child(4)	{width:20%;}
.box-search table tr td:nth-child(5)	{width:30%;}				

.box-search-parcel	{-webkit-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
				-moz-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
				box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
				border:none;
				padding:1.5%;
				width:98%;
				overflow:hidden;}
				
.box-search-parcel table	{width:100%;}

.box-search-parcel table tr td:nth-child(1)	{width:30%;}
.box-search-parcel table tr td:nth-child(2)	{width:20%;}
.box-search-parcel table tr td:nth-child(3)	{width:10%;}
.box-search-parcel table tr td:nth-child(4)	{width:10%;}
.box-search-parcel table tr td:nth-child(5)	{width:15%;}
.box-search-parcel table tr td:nth-child(6)	{width:15%;}


.box-latest	{-webkit-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
			-moz-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
			box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
			border:none;
			padding:2%;
			overflow:hidden;}

.box-latest ul	{font-weight:bold;}			

.center-images		{display:block;
					margin-left:auto;
					margin-right:auto;
					width:100px;
					padding:0 3% 3% 3%;
					}

.center				{text-align:center;
					margin-left:auto;
					margin-right:auto;
					display:block;}



input[type=submit]		{width:150px;
						background-color:#979797;
						color:#000;
						border-radius:3px;
						border:none;
						font-family: 'Roboto', sans-serif;
						padding:10px 0;
						font-size:1em;
						}
							
input[type=submit]:hover	{background-color:#595a5c;
							color:#fff;}
						


.toptitle:after		{content: "";
					 display: table;
					 clear: both;}

.toptitle h1		{
					float:left;
					margin-bottom:-15px;
					font-size:2.5em;
					}
				

.toptitle h3		{margin-top:20px;
					margin-right:5%;
					margin-bottom:-15px;
					float:right;}
					
.toptitle hr		{width:100%;
					margin-left:0;
					border-top:2px solid #000;
					}

#tophr				{width:100%;
					margin-left:0;
					border-top:2px solid #000;
					}
					

/*tables and forms*/
.bodyrow		{padding:1%;}
				
#pnoticestable		{vertical-align: middle;
					text-align:center;}
					
#pnoticestable	td	{vertical-align: middle;
					text-align:center;}
					
#pnoticestable	th	{vertical-align: middle;
					text-align:center;}	

#pnoticescontent h4	{padding:0 0 2% 0;
					text-decoration:underline;}

#pnoticescontent .pdf ul	{list-style-position: outside;
							list-style-image: url(/images2/pdficon_smallx.gif);}
					

#pnoticescontent .pdf li	{list-style-position: outside;
							list-style-image: url(/images2/pdficon_smallx.gif);}					

#pnoticescontent table		{width:100%;}


#taxcalendar		{width:98%;}


.taxcalendarhead	{background:#061e3a;
					color:#FFF;
					font-family:'Roboto', sans-serif;
					font-size:1.5em;
					width:100%;
					text-align:center;
					
					}

.caldates			{width:33%;
					text-align:left;
					float:left;
					margin-bottom:2%;}
				
/****HEADER****/

.top		{width:100%;}

.contactus	{
			padding:.5% 10% 0 0;
			font-size:11px;
			float:right;
			}

.contactus:hover	{color:#515151;
					text-decoration:underline;}

#header	{background:#FFF;
		height:60px;
		padding:0%;
		margin-top:0;
		width:100%;}

.guamtax	{float:left;
			padding: 0 0 1% 1%;}

.govguam	{float:right;
			padding: 0 2% .5% 2%;
			
			}

.push-text-r		{margin-left:5%;}
			
/****NAV****/

#nav			{width: 100%;
				background:#E6E7E8;
				display:inline-block;
				margin:0%;
				padding:0%;}

#nav ul		{font-family: 'Roboto', sans-serif;
			font-size:1.5em;
			list-style:none;
			width: 100%;
			}

#nav li		{padding:1% 2.5%;
			display:inline-block;}

/****Index Main****/
.main		{margin-top:20px;}

.tfs 		{width:85%;
			height:75px;
			background:#faaf40;
			margin:0 auto 20px auto;
			padding:.5%;
			-webkit-box-shadow: 2px 2px 1px 1px rgba(204,204,204,1);
			-moz-box-shadow: 2px 2px 1px 1px rgba(204,204,204,1);
			box-shadow: 2px 2px 1px 1px rgba(204,204,204,1);
			}

.tfs h3		{float:left;
			width:28%;
			padding: 1.6% 0;
			text-align:center;
			}

.tfs h5		{padding:.5% 0;}

.tfs p		{font-size:.89em;
			text-align:center;}
			
.tfs_content	{float:right;
				width:72%;
				text-align:center;}


ul.no-list				{list-style:none;}

/***index login***/

.login-cont			{
					width:100%;
					border:solid #57585a 2px;
					-webkit-box-shadow: 2px 2px 1px 0px rgba(204,204,204,1);
					-moz-box-shadow: 2px 2px 1px 0px rgba(204,204,204,1);
					box-shadow: 2px 2px 1px 0px rgba(204,204,204,1);
					margin-top:-.75%;

					}


.log				{float:left;
					padding:2% 2%;
					width:45%;
					background-color:#f1f1f2;
					height:inherit;
					}

.log h2				{margin:0 auto;
					display:block;
					text-align:center;
					color:#333;
					padding:0 0 4% 0;
}

.login-cont h5		{padding-bottom:3%;}

.login-cont a		{font-size:13px;
					text-decoration:underline;}


			
.login-cont input[type=submit]	{background-color:#979797;
							border-radius:4px;
							border:none;
							color:#000;
							cursor:pointer;
							padding: 8px 0;
							font-family:'Roboto', sans-serif;
							width:100%;
							font-size:16px;
							font-weight:bold;}
							
.login-cont input[type=submit]:hover		{background-color:#595a5c;
											color:#fff;}

.login-cont input[type=password]	{width:100%;}			

.login-cont input[type=text]	{width:100%;}

.login-cont hr			{margin:3% auto;
						width:95%;
						border:#57585a solid;
						border-width:1px;}
						
.login-cont	p		{padding:2%;
					text-align:center;}
					
.bodysm				{font-size:11px;
					margin-top:5%;
					}

.register h4		{text-align:center;
					background:#979797;
					padding:10px 0;
					border-radius:4px;
					width:100%;
					font-size:16px;
					margin-bottom:13%;}
					

.register h4:hover		{background:#595a5c;
						color:#fff;}
							

.register a			{text-decoration:none;
					font-size:16px;
					color:#000;}
					
.register a:hover	{color:#fff;}

.register p			{margin-bottom: 3%;}

.login				{padding:2%;
					background:#E6E7E8;
					width:100%;
					}

.guamtaxinfo		{width:55%;
					float:right;
					padding:1.5%;
					display:table-cell;}
.guamtaxinfo p		{text-align:left;}					

.guamtaxinfo ul		{margin: 1.5% 10% 0 12%;}

.guamtaxinfo li		{padding:5% 0;}

.guamtaxinfo h3		{padding:0 0 2% 0;
					text-align:center;
					color:#000;}

.guamtaxinfo img	{display:block;
					margin:0 auto;
					width:50%;}


.sidebar	{width:100%;}

.sidebar ul		{font-family: 'Roboto', sans-serif;
				font-size:1.10em;
				text-align:center;
				}
.sidebar .pdf ul	{list-style-position: outside;
					list-style-image: url(/images2/pdficon_smallx.gif);
					font-family: 'Roboto', sans-serif;
					font-size:1.10em;}
									
.sidebar li		{display:block;
				padding:5%;
				margin:5% 0;
				background:#595a5c;
				color:#FFF;
				}

.sidebar li:hover	{background:#515151;}				


/***section***/

.section		{width:100%;
				background:#061e3a;
				padding:0;
				}

.section h3		{color:#FFF;
				background:#061e3a;
				width:25%;
				padding:1.5%;
				display:inline-block;
				height:100%;
				font-size:1.25em;
				font-weight:500;
				vertical-align:top;
				position:relative;}
				
.section ul			{
					height:100%;
					vertical-align:top;
					list-style:disc;}

.section .pdf ul	{list-style-position: outside;
					list-style-image: url(/images2/pdficon_smallx.gif);}	

.section-content	{display:inline-block;
					width:74.4%;
					padding-left:4%;
					padding-top:1.5%;
					margin-right:0;
					height:inherit;
					vertical-align:top;
					background:#FFF;
					}

.section-content ul	{list-style:disc;}		

.section-content li	{list-style:disc;}

.section-content .pdf ul	{list-style-position: outside;
							list-style-image: url(/images2/pdficon_smallx.gif);}		

.section-content .pdf li	{list-style-position: outside;
							list-style-image: url(/images2/pdficon_smallx.gif);}

/***Divisions***/

.divisions		{border:none;
				width: 98%;
				margin-top:3%;}


.div-title		{background:#061e3a;
				padding:2%;
				color:#FFF;
				font-size:1.25em;
				line-height:100%;
				width:30%;
				font-family:'Roboto', sans-serif;}




.div-content	{padding:.5% 3%;
				width:70%;
				font-size:1em;
				line-height:110%;}

ul.pdf    		{list-style-position: outside !important;
				list-style-image: url(/images2/pdficon_smallx.gif) !important;}						

/***contact page***/

#DrtBldg		{display:block;
				margin-left:auto;
				margin-right:auto;
				width:100%;
				}

#phone			{display:block;
				margin-left:auto;
				margin-right:auto;
				width:30%;}
				
#mail			{display:block;
				margin-left:auto;
				margin-right:auto;
				}

#bottomcontact		{margin-top:8%;}

#bottomcontact div	{margin:1%;
					width:30%;
					height:120px;
					padding:2% 2% 3% 2%;}
						
/***FAQs***/
.questions			{margin-top:1%;}

.questions h2		{padding:3% 0;
					}

.questions h6		{padding:2% 0;
					color:#061e3a;
					font-size:1.25em;}

/***Registration Pages***/

.register-account		{margin-top:5%;}

.register-account h3	{color:#09F;}

.form3					{font-family:'Roboto', sans-serif;
						padding-right:3%;
						font-size:1em;
						}
			
.register-account input[type=submit]		{width:150px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:10px 0;
											font-size:1em;
											}
							
.register-account input[type=submit]:hover	{background-color:#595a5c;
											color:#fff;}

/***SECURE***/

.grtrowhdr			{font-size:1.5em;
					font-family:'Roboto', sans-serif;
					text-decoration:underline;}			


input[type=reset]							{width:150px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:10px 0;
											font-size:1em;
											}
							
input[type=reset]:hover		{background-color:#595a5c;
											color:#fff;}
.warning-box		{width:90%;
					margin:2% auto;
					border:solid 1px #F00;
					padding:1.5%;}

#e-home-select			{width:100%;
						padding:2%;}

#e-home-select p		{padding:2%;}

#e-home-select input[type=submit]		{width:150px;
										background-color:#979797;
										color:#000;
										border-radius:5px;
										border:none;
										font-family: 'Roboto', sans-serif;
										padding:1.5% 0;
										font-size:1em;
										}

#e-home-select input[type=submit]:hover		{background-color:#595a5c;
											color:#fff;}

.month					{width:25%;
						float:left;
						padding:2%;}
						
.month img				{margin:0 auto 8% auto;
						display:block;
						background:#2fc2f1;
						border-radius:5px;
						padding:10% 52px;
						}						

.quarter				{width:25%;
						float:left;
						padding:2%;}

.quarter img			{margin:0 auto 8% auto;
						display:block;
						background:#f6bc6e;
						border-radius:5px;
						padding:10% 48px;}

.annual					{width:25%;
						float:left;
						padding:2%;}
						
.annual img				{margin:0 auto 8% auto;
						display:block;
						background:#8cc63e;
						border-radius:5px;
						padding:10% 51px;}						

.special				{width:25%;
						float:left;
						padding:2%;}

.special img			{margin:0 auto 8% auto;
						display:block;
						background:#ecb3ae;
						border-radius:5px;
						padding:10% 60px;}

.sectable				{font-family: 'Open Sans', sans-serif;
						border:1px solid #666;
						border-collapse:collapse;
						width:98%;
						text-align:center;}



.sectable th			{border:1px solid #666;
						padding:.5%;}

.sectable td			{border:1px solid #666;
						padding:.5%;}

.sectable input[type=submit]	{width:150px;
								background-color:#979797;
								color:#000;
								border-radius:3px;
								border:none;
								font-family: 'Roboto', sans-serif;
								padding:10px 0;
								font-size:1em;
								}

.sectable input[type=submit]:hover		{background-color:#595a5c;
										color:#fff;}
.sectablecon				{font-family: 'Open Sans', sans-serif;
						border:1px solid #666;
						border-collapse:collapse;
						width:98%;}



.sectablecon th			{border:1px solid #666;
						padding:.5%;}

.sectablecon td			{padding:.5%;}

#bb input[type=submit]			{width:200px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:10px 0;
											font-size:1em;
											}

#bb input[type=submit]:hover	{background-color:#595a5c;
											color:#fff;}
											
#bbsmall input[type=button]					{width:100px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:5px 0;
											font-size:.89em;
											}

#bbsmall input[type=button]:hover	{background-color:#595a5c;
											color:#fff;}

#bbsmall input[type=submit]					{width:100px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:5px 0;
											font-size:.89em;
											}

#bbsmall input[type=submit]:hover	{background-color:#595a5c;
											color:#fff;}
											
.sectablecon input[type=submit]	{width:150px;
								background-color:#979797;
								color:#000;
								border-radius:3px;
								border:none;
								font-family: 'Roboto', sans-serif;
								padding:10px 0;
								font-size:1em;
								}

.sectablecon input[type=submit]:hover		{background-color:#595a5c;
										color:#fff;}

.rowhdr					{font-family: 'Roboto', sans-serif;
						background:#061e3a;
						color:#FFF;
						font-size:1em;}

.rowhdrctr				{font-family: 'Roboto', sans-serif;
						background:#061e3a;
						color:#FFF;
						font-size:1em;
						text-align:center;
						vertical-align:middle;}
						
.rowhdrctr a			{font-family: 'Roboto', sans-serif;
						color:#FFF;
						font-size:1em;
						text-decoration:underline;
						}

.rowsidehdrctr			{font-family: 'Roboto', sans-serif;
						background-color:#d3d3d3;
						color:#000;
						font-size:1em;
						text-align:center;
						vertical-align:middle;}					

.coltable				{width:100%;
						text-align:left;}

.coltable td			{padding:1% 2%;}

.coltable th			{padding:1% 2%;}

/*Grey Column Full*/

.rowhdr2				{font-family: 'Roboto', sans-serif;
						color:#000;
						font-size:1.25em;
						width:25%;
						vertical-align:middle;
						background-color:#d3d3d3;
						border: solid 10px #FFF;
						text-align:left;
						}
											
.bodyrow2				{text-align:left;
						width:70%;
						vertical-align:middle;
						font-weight: 700;}
						
.adminmain				{width:100%;}

.adminmain div			{width:27%;
						display:inline-block;
						margin:2%;
						-webkit-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
						-moz-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
						box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
						border:none;
						padding:2%;
						overflow:hidden;
						vertical-align:top;}				
												
/*Blue Column with Right Side*/

.rowhdr3				{font-family: 'Roboto', sans-serif;
						color:#000;
						font-size:1.25em;
						width:35%;
						vertical-align:middle;
						background-color:#d3d3d3;
						border: solid 10px #FFF;
						text-align:left;
						}
											

.bodyrow3				{text-align:left;
						width:60%;
						vertical-align:middle;
						font-weight: 700;
						}
						
.coltable input[type=submit]			{width:150px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:10px 0;
											font-size:1em;
											}
							
.coltable input[type=submit]:hover		{background-color:#595a5c;
											color:#fff;}
											
.buttontable			{width:100%;
						border:none;
						text-align:center;
						font-weight:bold;}
						
.buttontable table		{border:none;}
.buttontable td			{border:none;}
.buttontable th			{border:none;}
.buttontable tr			{border:none;}

.buttontable input[type=submit]			{width:150px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:10px 0;
											font-size:1em;
											}
							
.buttontable input[type=submit]:hover		{background-color:#595a5c;
											color:#fff;}

.buttontable input[type=button]				{width:150px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:10px 0;
											font-size:1em;
											}
							
.buttontable input[type=button]:hover		{background-color:#595a5c;
											color:#fff;}											

.buttontable button[type=button]			{width:150px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:10px 0;
											font-size:1em;
											}
							
.buttontable button[type=button]:hover		{background-color:#595a5c;
											color:#fff;}											

.noborder td			{border:none;}

.noborder th			{border:none;}

.noborder tr			{border:none;}

#tile-container			{width:98%;
						display:table;}

.tile-wrapper			{width:100%;
						display:table-row;
						height:100%;
						}
						
.tile					{width:19%;
						background:#061e3a;
						color:#FFF;
						margin:.5%;
						padding:.5%;
						border:5px #FFFFFF solid;
						display:table-cell;}						

.tile:hover { text-decoration: none; background:#515151; }	

.tile2					{width:12%;
						background:#061e3a;
						color:#FFF;
						margin:.5%;
						padding:.5%;
						border:5px #FFFFFF solid;
						display:table-cell;}

.tile2:hover { text-decoration: none; background:#515151; }						

#tile-container a				{color:#fff;}

#tile-container a:hover			{color:#fff;}

#tile-container h4				{text-align:center;
								color:#fff;
								padding-bottom:2%;
								margin:auto;
								}

#tile-container li		{list-style:none inside;
						padding:3% 0;
						font-size:14px;
						line-height:110%;}

											

/***footer***/

footer	{background:#E6E7E8;
		width:100%;
		padding:3% 2%;
		margin-top:10%;
		line-height:110%;
		min-height:380px;
		}
		
footer div	{padding-bottom: 3%;}

footer h3	{font-size: 1.15em;
			padding-bottom: 3%;}

footer ul	{list-style:none;
			font-size:11px;}

footer li	{padding-top:3%;}

footer a	{color:#000;}

footer a:hover	{color:#09F;}

footer a:visited	{color:#000;}

footer p		{text-align:center;
				font-size:12px;
				margin-top:1.5%;}
	

/***directory***/

.directory		{border:solid;
				padding:2%;
				font-size:.89em;
				width:98%;
				margin-top:5%;}
				
.directory table	{width:100%;}

.tname			{width:50%;}

.tphone			{width:50%}

/***ERRORS***/

.error			{color:#F00;
				font-weight:bold;
				list-style:none;
				}

.errorfield		{color:#F00;
				font-style:italic;
				font-size:.79em;}

p .error			{color:#F00;
				font-weight:bold;
				list-style:none;
				}
span .error			{color:#F00;
				font-weight:bold;
				list-style:none;
				}
/*************MEDIA QUERIES**************/


@media only screen and (min-width: 1600px){

	
	body .grid 	{max-width: 1400px;
				width:100%;}

	.long		{min-height:800px;}
	
	.tfs h3		{float:left;
				width:30%;
				padding: 1% 0 1.3% 3%;
				font-size:1.89em;}
			
	.tfs_content	{float:right;
					width:70%;
					text-align:center;}	
}

@media only screen
and (max-width : 1383px){
		.grid	{width:100%;
				max-width:1383px;}
		
		.tfs	{width:97%;}
		
		.tfs h3		{float:left;
					width:25%;
					padding: 1% 0 1.2% 1.3%;
					font-size:1.5em;
					text-align:center;
					}
	
		.tfs_content	{float:right;
						width:75%;
						text-align:center;}	
		
		
}

@media only screen
and (max-width : 1055px){
		.grid	{width:100%;}
		
		.tfs 		{width:97%;
					height:75px;
					background:#faaf40;
					margin:0 auto 20px auto;
					padding:.5%;
					-webkit-box-shadow: 2px 2px 1px 1px rgba(204,204,204,1);
					-moz-box-shadow: 2px 2px 1px 1px rgba(204,204,204,1);
					box-shadow: 2px 2px 1px 1px rgba(204,204,204,1);
					}

		.tfs h3		{float:left;
					width:20%;
					padding: 1.2% 0 1.2% 1.3%;
					font-size:1.3em;
					text-align:center;
					}
	
		.tfs_content	{float:right;
						width:80%;
						text-align:center;}
		
		#e-home-select			{width:100%;
								padding:0%;}
		
		.month					{width:25%;
								float:left;
								padding:2%;}
								
		.month img				{margin:0 auto 8% auto;
								display:block;
								background:#2fc2f1;
								border-radius:5px;
								padding:10% 42px;
								}						
		
		.quarter				{width:25%;
								float:left;
								padding:2%;}
		
		.quarter img			{margin:0 auto 8% auto;
								display:block;
								background:#f6bc6e;
								border-radius:5px;
								padding:10% 38px;}
		
		.annual					{width:25%;
								float:left;
								padding:2%;}
								
		.annual img				{margin:0 auto 8% auto;
								display:block;
								background:#8cc63e;
								border-radius:5px;
								padding:10% 41px;}						
		
		.special				{width:25%;
								float:left;
								padding:2%;}
		
		.special img			{margin:0 auto 8% auto;
								display:block;
								background:#ecb3ae;
								border-radius:5px;
								padding:10% 50px;}
		
		.toptitle h1		{
							float:left;
							margin-bottom:-10px;
							font-size:2.5em;
							}
				

		.toptitle h3		{margin-top:20px;
							margin-right:5%;
							margin-bottom:-10px;
							float:right;}
							
		.toptitle hr		{width:98%;
							margin-left:0;
							border-top:2px solid;
							}
		
		#tophr				{width:98%;
							margin-left:0;
							border-top:2px solid;
							margin-top:-30px;}

		#bottomcontact a	{font-size:.89em;}
		
		#bottomcontact div	{width:31%;}
							
}


@media 
only screen
 and (max-width: 902px)  {
	 table,
	 .coltable			{width:100%;}
	 
	.rowhdr2			{width:40%;}									

	.bodyrow2			{width:60%;}
	
	.rowhdr3			{width:40%;}
											
	.bodyrow3			{width:60%;}
	
	.coltable td		{padding:1%;}
	
	.coltable th		{padding:1%;} 
	 						
	footer	{background:#E6E7E8;
			width:100%;
			padding:1%;
			margin-top:5%;
			line-height:100%;
			text-align:center;
			}
			
	footer h3	{font-size: 1.15em;
				padding:1% 0;}
				
	
	footer ul	{list-style:none;
				font-size:12px;}
	
	footer li	{padding:.5% 0;}
	
	footer a	{color:#000;}
	
	footer a:hover	{color:#09F;}
	
	footer a:visited	{color:#000;}
	
	footer p		{text-align:center;
					font-size:14px;}
					
	.toptitle h3		{display:none;}
	
	.log			{float:left;
					padding:2% 2%;
					width:50%;
					background-color:#f1f1f2;
					height:100%;
					}

	.guamtaxinfo		{width:50%;
						float:right;
						padding:1.5%;
						display:table-cell;}
	
	.long			{min-height:0px;}
	
	.warning-box	{width:100%;
					padding:2%;}
	
	.box			{padding:2%;
					margin-bottom:5%;
					overflow:hidden;}
					
	.box-full	{padding:2%;
				margin:5% 0;
				overflow:hidden;}

	.box-search		{padding:1.5%;
					width:100%;
					overflow:hidden;}
					
	.box-search-parcel table				{width:100%;
										text-align:center;}

.box-search-parcel table tr td:nth-child(1)	{width:100%;
										display:block;
										text-align:center;
										margin:0 auto;}

.box-search-parcel table tr td:nth-child(2)	{width:100%;
										display:block;
										text-align:center;
										margin:0 auto;}

.box-search-parcel table tr td:nth-child(3)	{width:100%;
										display:block;
										text-align:center;
										margin:0 auto;}

.box-search-parcel table tr td:nth-child(4)	{width:100%;
										display:block;
										text-align:center;
										margin:0 auto;}

.box-search-parcel table tr td:nth-child(5)	{width:100%;
										display:block;
										text-align:center;
										margin:0 auto;}		

.box-search-parcel table tr td:nth-child(6)	{width:100%;
										display:block;
										text-align:center;
										margin:0 auto;}					

	.box-latest	{padding:2%;
				overflow:hidden;}
	
	.box h3		{text-align:center;
				padding-bottom:2%;
				color: #000;}

	.box h5		{padding:2% 5%;}
	
	.box h6		{padding:1.5% 0;}
				
	.box ul		{padding:2% 0% 2% 10%;}
	
	.box li		{padding:1% 0;}
	
	.link		{font-size: .89em;}
			
	
	#tile-container			{width:98%;
							display:block;}

	.tile-wrapper			{width:100%;
							display:block;
							height:100%;
							}
							
	.tile					{width:100%;
							background:#061e3a;
							color:#FFF;
							margin:.5%;
							padding:.5%;
							border:5px #FFFFFF solid;
							display:block;}						
	
	.tile2					{width:100%;
							background:#061e3a;
							color:#FFF;
							margin:.5%;
							padding:.5%;
							border:5px #FFFFFF solid;
							display:block;}
	
	#tile-container a				{color:#fff;}
	
	#tile-container a:hover			{color:#fff;}
	
	#tile-container h4				{text-align:center;
									color:#fff;
									padding:2% 0;
									margin:auto;
									}
	
	#tile-container li		{list-style:none inside;
							padding:1% 5% 1% 0%;
							font-size:1em;
							line-height:100%;
							text-align:center;}
	
	#pnoticestable table		{display:block;
								width:100%;}
					
	#pnoticestable	tr			{display:block;
								width:100%;}
	
	#pnoticestable	td			{display:block;
								width:100%;}
	
	#pnoticestable	th			{display:block;
								width:100%;}							
	
	#pnoticescontent			{padding:.5%;}
	
	#pnoticescontent ul		{margin-left:2%;}
								
	#bottomcontact		{width:100%;}
	
	.directory		{width:100%;}
	
	#taxcalendar		{width:100%;}

	.adminmain div		{width:100%;
						display:block;
						margin:5% 0;}
	
	.box-search									

																						
 }

@media 
only screen 
 and (max-width: 855px) {
	 .tfs 		{width:97%;
				height:100px;
				background:#faaf40;
				margin:0 auto 20px auto;
				padding:.5%;
				-webkit-box-shadow: 2px 2px 1px 1px rgba(204,204,204,1);
				-moz-box-shadow: 2px 2px 1px 1px rgba(204,204,204,1);
				box-shadow: 2px 2px 1px 1px rgba(204,204,204,1);
					}
 
 }

@media 
only screen 
 and (max-width: 800px) {

.sectable				{width:100%;}

.sectablecon			{width:100%;}

.box-search table		{width:100%;
						text-align:center;}

.box-search table tr td:nth-child(1)	{width:100%;
										display:block;
										text-align:center;
										margin:0 auto;}

.box-search table tr td:nth-child(2)	{width:100%;
										display:block;
										text-align:center;
										margin:0 auto;}

.box-search table tr td:nth-child(3)	{width:100%;
										display:block;
										text-align:center;
										margin:0 auto;}

.box-search table tr td:nth-child(4)	{width:100%;
										display:block;
										text-align:center;
										margin:0 auto;}

.box-search table tr td:nth-child(5)	{width:100%;
										display:block;
										text-align:center;
										margin:0 auto;}


 }

@media 
only screen and (max-width: 672px)
  {
.grid	{width:100%;}

.push-right		{float:none;}

.push-left		{float:none;}	

.content		{padding:2%;
				text-align:left;}

		#e-home-select			{width:100%;
								padding:0%;}
		
		#e-home-select p		{padding:1% 2% 2% 23%;
								margin: 0 auto;}
		
		.month					{width:75%;
								float:none;
								padding:2%;
								margin:0 auto;}
								
		.month img				{margin:0 auto 8% auto;
								display:block;
								background:#2fc2f1;
								border-radius:5px;
								padding:10% 62px;
								}						
		
		.quarter				{width:75%;
								float:none;
								padding:2%;
								margin:0 auto;}
		
		.quarter img			{margin:0 auto 8% auto;
								display:block;
								background:#f6bc6e;
								border-radius:5px;
								padding:10% 58px;}
		
		.annual					{width:75%;
								float:none;
								padding:2%;
								margin:0 auto;}
								
		.annual img				{margin:0 auto 8% auto;
								display:block;
								background:#8cc63e;
								border-radius:5px;
								padding:10% 61px;}						
		
		.special				{width:75%;
								float:none;
								padding:2%;
								margin:0 auto;}
		
		.special img			{margin:0 auto 8% auto;
								display:block;
								background:#ecb3ae;
								border-radius:5px;
								padding:10% 70px;}

		#bottomcontact div	{margin:5% 0;
							width:100%;
							height:auto;
							text-align:center;
							display:block;}
							
		#bottomcontact p	{text-align:center;
							margin:0 auto;}
		
		#bottomcontact a	{text-align:center;
							margin:0 auto;}

		
		.caldates			{width:100%;
							text-align:left;
							float:none;
							margin-bottom:5%;}
							
		

		#pnoticescontent ul			{margin-left:10%;}
														

}

@media 
only screen and (max-width: 640px)  {
.buttontable			{width:100%;
						display:block;
						margin:0 45%;
						text-align:center;}
						
.sectable .buttontable			{width:100%;
								display:block;
								margin:2%;
								text-align:center;}						
						
.buttontable table		{display:block;
						width:100%;
						margin:auto;
						text-align:center;}
						
.buttontable td			{display:block;
						width:100%;
						margin: 3% auto;
						text-align:center;
						}

.buttontable th			{display:block;
						width:100%;
						margin: 3% auto;
						text-align:center;
						}						

														

}
@media 
only screen and (max-width: 594px)  {	

		.login-cont			{
							width:100%;
							border:none;
							-webkit-box-shadow: 0px 0px 0px 0px rgba(0,0,0,0.75);
							-moz-box-shadow: 0px 0px 0px 0px rgba(0,0,0,0.75);
							box-shadow: 0px 0px 0px 0px rgba(0,0,0,0.75);
							margin-top:-.75%;
							padding:0;
							}


		.log				{float:none;
							width:100%;
							background-color:#f1f1f2;
							height:100%;
							-webkit-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
							-moz-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
							box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
							border:none;
							padding:2%;
							margin-bottom:5%;
							}

		.register h4		{
							margin-bottom:5%;}
							
		.guamtaxinfo		{width:100%;
							float:none;
							display:table-cell;
							-webkit-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
							-moz-box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
							box-shadow: 1px 1px 2px 2px rgba(204,204,204,1);
							border:none;
							padding:2%;
							margin-top:5%;}
		
		.guamtaxinfo h3		{font-size:2em;}
		
		.guamtaxinfo img	{display:block;
							margin:0 auto;
							width:50%;}
		
		.divisions		{width: 100%;}

		.div-title		{width:100%;
						display:block;}

		.div-content	{width:100%;
						display:block;}							
	 
		.rowhdr2			{width:30%;}									
	
		.bodyrow2			{width:70%;}
		
		.rowhdr3			{width:30%;}
												
		.bodyrow3			{width:70%;}
		
		#pnoticescontent ul		{margin-left:15%;}
	
}

@media 
only screen and (max-width: 543px)  {



.govguam	{display:none;}

.guamtax	{width:98%;
			margin-left:auto;
			margin-right:auto;
			display:block;}
			

.content		{
				padding:2%;
				text-align:left;}

.box		{width:100%;}


.buttontable			{
						width:100%;
						display:block;
						margin:auto;}
						
.buttontable table		{display:block;
						width:100%;
						margin:auto;
						text-align:center;}
						
.buttontable td			{display:block;
						width:100%;
						margin:auto;
						text-align:center;
						}
						
.buttontable th			{display:block;
						width:100%;
						margin:auto;
						text-align:center;
						}
						
.buttontable input[type=submit]				{width:300px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:10px 0;
											font-size:1em;
											margin: 2% auto;
											text-align:center;
											}

input[type=submit]							{width:300px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:10px 0;
											font-size:1em;
											margin: 2% auto;
											text-align:center;
											}											

.buttontable button[type=button]			{width:300px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:10px 0;
											font-size:1em;
											margin: 2% auto;
											text-align:center;
											}

button[type=button]			{width:300px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:10px 0;
											font-size:1em;
											margin: 2% auto;
											text-align:center;
											}											

input[type=reset]							{width:300px;
											background-color:#979797;
											color:#000;
											border-radius:3px;
											border:none;
											font-family: 'Roboto', sans-serif;
											padding:10px 0;
											font-size:1em;
											margin: 2% auto;
											text-align:center;
											}																			

 }
 
@media only screen and (max-width: 480px) 
{

	
	.tname			{width:100%;
					display:block;}

	.tphone			{width:100%;
					display:block;}
	
	.directory		{width:100%;
					display:block;}				
	
	.rowhdr2			{width:100%;
						display:block;}									
	
	.bodyrow2			{width:95%;
						display:block;
						margin-left:5%;}
		
	.rowhdr3			{width:100%;
						display:block;
						}
												
	.bodyrow3			{width:95%;
						display:block;
						margin-left:5%;}
						
	.coltable td			{width:100%;
						display:block;
						}		

}

@media only screen and (max-width: 454px) 
{
		.tfs 		{width:97%;
					height:100%;
					}

		.tfs h3		{float:none;
					width:100%;
					padding: 1.2% 0 0 0;
					font-size:1.5em;
					text-align:center;
					}
	
		.tfs_content	{float:none;
						width:100%;
						text-align:center;}
						
		.tfs h5		{padding:0;}

		.tfs p		{font-size:.89em;
					text-align:center;
					padding:1.2% 0;}
					
		#pnoticescontent ul			{margin-left:20%;}
		
		.content ul	{margin-left:10%;}			
		
					
		

}