.tax-guide{padding-block:0 80px;max-width:1160px}
.tax-byline{font-size:13px;color:#cbb584;line-height:1.8}
.tax-toc{display:flex;flex-wrap:wrap;gap:10px;padding:20px 0 36px;border-bottom:1px solid #b79a6244}
.tax-toc a{padding:10px 16px;border:1px solid #b79a6266;border-radius:30px;color:#e4c78e;font-size:14px;text-decoration:none;min-height:44px;display:inline-flex;align-items:center}
.tax-reading{max-width:830px;margin:auto}
.tax-reading>section{margin:54px 0;scroll-margin-top:140px}
.tax-reading h2,.tax-map h2{font:400 clamp(28px,3vw,38px)/1.22 Georgia,serif;color:#f2eee7;margin:0 0 24px}
.tax-reading p,.tax-map>p{font:400 17px/1.95 Arial,sans-serif;color:#d0d7df;margin:0 0 20px;overflow-wrap:anywhere}
.tax-reading strong{color:#f2eee7;font-weight:600}
.tax-reading a{color:#e4c78e;text-underline-offset:4px}
.tax-ref{display:inline-block;font-size:12px;padding:0 5px;white-space:nowrap}
.tax-map{padding:36px;margin:54px 0;background:#1b2b3a;border:1px solid #b79a6266;border-radius:14px;scroll-margin-top:140px}
.tax-map figure{margin:28px 0 18px}
.tax-map img{display:block;width:100%;height:auto;border-radius:8px}
.tax-map figcaption{font:12px/1.8 Arial,sans-serif;color:#cbb584;padding:12px 0}
.tax-downloads{display:flex;flex-wrap:wrap;gap:16px;margin:8px 0 30px}
.tax-downloads .button{font-size:14px;white-space:normal}
.tax-phases{border-top:1px solid #b79a6266;padding:20px 0 0}
.tax-phases summary{cursor:pointer;color:#e4c78e;line-height:1.7;font-size:16px;min-height:44px}
.tax-phases ol{list-style:none;margin:20px 0 0;padding:0}
.tax-phases li{display:flex;align-items:flex-start;gap:20px;padding:26px 0;border-bottom:1px solid #b79a6233}
.tax-phase-number{color:#e4c78e;font:32px/1.2 Georgia,serif}
.tax-phases h3{margin:0 0 14px;font:26px/1.3 Georgia,serif;color:#f2eee7}
.tax-phases p,.tax-phases dd{font:16px/1.8 Arial,sans-serif;color:#d0d7df;margin:0 0 12px}
.tax-phases dt{font:600 12px/1.6 Arial,sans-serif;letter-spacing:1px;text-transform:uppercase;color:#e4c78e;margin:16px 0 4px}
.tax-phases dl{margin:0}
.tax-table-wrap{overflow-x:auto;max-width:100%;margin:24px 0 48px;border:1px solid #b79a6266;border-radius:8px}
.tax-table-wrap table{width:100%;border-collapse:collapse;color:#d0d7df;font:15px/1.8 Arial,sans-serif}
.tax-table-wrap caption{text-align:left;padding:18px;color:#e4c78e;background:#1b2b3a}
.tax-table-wrap th,.tax-table-wrap td{vertical-align:top;padding:18px;text-align:left;border-bottom:1px solid #b79a6244;min-width:120px}
.tax-table-wrap th{color:#f2eee7;background:#1b2b3a;font-size:13px}
.tax-table-wrap td:last-child{min-width:235px}
.tax-sources li{margin:16px 0;font-size:14px;line-height:1.9;overflow-wrap:anywhere;scroll-margin-top:140px}
.page-tax-guide .page-intro .wrap{max-width:1160px}
.page-tax-guide .page-intro h1{max-width:1050px}
.page-tax-guide .page-intro{padding-bottom:32px}
.tax-guide a:focus-visible,.tax-guide summary:focus-visible{outline:2px solid #e4c78e;outline-offset:5px}
@media(max-width:650px){.tax-guide{padding-bottom:45px}.tax-map{padding:20px 14px;margin:36px -4px}.tax-reading p,.tax-map>p{font-size:16px;line-height:1.85}.tax-reading>section{margin:38px 0}.tax-toc{gap:8px}.tax-toc a{font-size:13px;padding:8px 12px}.tax-downloads{flex-direction:column;gap:12px}.tax-phases li{gap:12px}.tax-phases h3{font-size:24px}.tax-phases p,.tax-phases dd{font-size:15px}.tax-table-wrap th,.tax-table-wrap td{padding:13px}.tax-byline{font-size:12px}}