body {
	background: url(/_mndata/taxback/uploaded_images/136766.jpg);
	background-position: top center;
	margin: 0px;
	padding: 0px;
	text-align: center;
}

body, td {
	font: 12pt
		Georgia;
	color: #333;
}

#main {
	width: 700px;
	background-color: #FFFFFF;
	margin: 0 auto;
	text-align: left;
}

#header {
	padding: 10px;
	height: 100px;
}

#middle {
	height: 150px;
}

#logo-image {
	background: url(/_mndata/taxback/uploaded_images/137016.jpg);
	background-repeat: no-repeat;
	width: 400px;
	height: 80px;
}

#middle-image {
	background: url(/_mndata/taxback/uploaded_images/136763.jpg);
	background-repeat: no-repeat;
	width: 700px;
	height: 150px;
	background-position: center center;
}

#menu {
	width: 150px;
	padding: 15px 5px 5px 5px;
}

#content {
	height: 100%;
	width: 550px;
	border-left: 1px solid #ccc;
	padding: 20px 10px 10px 10px;
}

#footer {
	padding: 10px;
	font-size: 75%;
}

/* MENU */

.menustyle {
	padding: 2px;
}

.submenustyle {
	background-color: #CCC;
	border: solid 1px #999;
}

.menuitem {
	color: #333333;
	cursor: pointer;
	cursor: hand;
	padding: 4px 10px 4px 15px;
	background-image: url(/_mnweb/images/arrow-black.gif);
	background-position: left center;
	background-repeat: no-repeat;
}

.mouseover {
	color: #EEEEEE;
	background-color: #333333;
	cursor: pointer;
	cursor: hand;
	padding: 4px 10px 4px 15px;
	background-image: url(/_mnweb/images/arrow-black.gif);
	background-position: left center;
	background-repeat: no-repeat;
}

/* MISC */

form { margin: 0; padding: 0; }
a { color: #000066; }
hr {
	background-color: #ccc;
	border: 0;
	color: #ccc;
	height: 1px;
	margin: 3px 0 3px;
}