/* G&G State Tax Group: sitewide stylesheet (B-062, October 2026).
   Dark palette only. Typefaces are the site's own self-hosted set
   (fonts/fonts.css): EB Garamond 400 for display text, Inter 400 for
   interface text. The Inter weight lives in one variable. */

:root{
  color-scheme:dark;
  --bg:#0C1712;--surface:#112119;--surface2:#0F1D16;--rule:#24372D;--rule2:#1C2E25;
  --ink:#E6EBE6;--ink2:#C9D2CC;--muted:#9BA8A0;--heading:#DCEADF;--gold-text:#D9B95A;--gold:#D4AF37;
  --pill-bg:#1F3529;--pill-fg:#CFE3D6;--hover:#152820;--input-bg:#112119;--input-border:#2E4438;--placeholder:#7F8D85;
  --on-bg:#D4AF37;--on-fg:#07231A;--btn-bg:#D4AF37;--btn-fg:#07231A;
  --band:#06110C;--band-ink:#C9D2CC;--band-strong:#F5F0E6;--band-muted:#A9B8AF;
  --ok-bg:#183527;--ok-fg:#86CBA2;--cta-bg:#102A1F;--cta-border:rgba(212,175,55,.45);
  --bar-ca:#CFE3D6;--bar-ms:#D4AF37;--bar-ny:#7FA9D6;--bar-other:#41564B;
  --t-income-and-franchise-procedure:#6FBF8E;--t-local-and-district-taxes:#7FA9D6;--t-nexus-and-registration:#E0A93B;
  --t-assessments-and-protests:#E58A6B;--t-waters-edge-and-international:#5CC2BF;--t-unclaimed-property:#B39AD6;
  --serif:"EB Garamond",Georgia,"Times New Roman",serif;
  --sans:"Inter",system-ui,-apple-system,"Segoe UI",sans-serif;
  --inter-w:400;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
html,body{margin:0}
body{background:var(--bg);color:var(--ink);font-family:var(--sans);font-weight:var(--inter-w);font-size:15px;line-height:1.5;-webkit-font-smoothing:antialiased}
a{color:inherit;text-decoration:none}
a:hover{text-decoration:underline;text-decoration-color:var(--gold);text-decoration-thickness:1px;text-underline-offset:.28em}
:focus-visible{outline:3px solid var(--gold);outline-offset:2px}
::selection{background:rgba(212,175,55,.32)}
img{max-width:100%}
[hidden]{display:none!important}
.serif{font-family:var(--serif)}
.wrap{max-width:1240px;margin:0 auto;padding:0 32px}
.gg-skip{position:absolute;left:-999px;top:0;background:var(--gold);color:#07231A;padding:.6rem 1rem;z-index:200}
.gg-skip:focus{left:16px;top:16px}

/* Header and footer bands */
.band{position:sticky;top:-38px;z-index:50;background:var(--band);color:var(--band-strong);border-bottom:2px solid var(--gold)}
.util{display:flex;justify-content:flex-end;align-items:center;gap:28px;height:38px;font-size:11px;letter-spacing:.16em;text-transform:uppercase}
.util a{color:var(--band-ink)}
.util .em{text-transform:none;letter-spacing:.04em}
.mast{position:relative;display:flex;align-items:center;justify-content:space-between;gap:16px 32px;height:92px;border-top:1px solid rgba(212,175,55,.18)}
.mast img{display:block;height:clamp(44px,4.4vw,56px);width:auto;max-width:100%}
.nav{display:flex;align-items:stretch;height:92px;flex:0 1 auto;min-width:0;gap:0}

.nav a{display:flex;align-items:center;padding:0 clamp(.3rem,.55vw,.8rem);font-size:11px;letter-spacing:.12em;text-transform:uppercase;white-space:nowrap;color:var(--band-ink);border-bottom:2px solid transparent}
.nav .sep{display:flex;align-items:center;opacity:.32;font-size:11px;user-select:none}
.nav a:hover,.nav a[aria-current]{color:#fff;border-bottom-color:var(--gold);text-decoration:none}
.gg-mob{display:none;flex:none}
.gg-mob>summary{list-style:none;cursor:pointer;display:flex;flex-direction:column;gap:5px;padding:.55rem}
.gg-mob>summary::-webkit-details-marker{display:none}
.gg-mob>summary::marker{content:""}
.gg-mob>summary span{display:block;width:23px;height:1px;background:var(--band-strong)}
.gg-mob nav{position:absolute;left:0;right:0;top:92px;display:flex;flex-direction:column;background:var(--band);border-top:1px solid rgba(212,175,55,.14);border-bottom:2px solid var(--gold);padding:.6rem 32px 1.4rem;z-index:60}
.gg-mob nav a{padding:.85rem 0;font-size:.72rem;text-transform:uppercase;letter-spacing:.18em;border-bottom:1px solid rgba(212,175,55,.12);color:var(--band-ink)}
.gg-mob nav a:last-child{border-bottom:0}
@media (max-width:1180px){.nav{display:none}.gg-mob{display:block}}
@media (max-width:640px){.mast img{height:auto;max-height:44px;max-width:calc(100vw - 120px)}}
@media (max-width:560px){.util .em{display:none}.gg-mob nav{padding-left:16px;padding-right:16px}}
.foot{background:var(--band);color:var(--band-ink);border-top:2px solid var(--gold)}
.foot .wrap{padding-top:56px;padding-bottom:40px;display:flex;flex-direction:column;align-items:center;gap:16px;text-align:center}
.foot img{display:block;height:54px;width:auto;max-width:100%}
.foot .tag{margin:0;font-family:var(--serif);font-style:italic;font-size:19px;color:#E6EBE6}
.foot p{margin:0}
.foot .ct{display:flex;flex-wrap:wrap;justify-content:center;gap:6px 14px;font-size:14px}
.foot .ct a{color:#E6EBE6}
.foot .lg{margin-top:8px;padding-top:18px;border-top:1px solid rgba(212,175,55,.16);display:flex;flex-wrap:wrap;justify-content:center;gap:6px 18px;font-size:12px;letter-spacing:.14em;text-transform:uppercase}
.foot .sm{max-width:640px;font-size:12px;line-height:1.6;color:var(--band-muted)}
.foot .sm a,.foot .lg a{color:#E6EBE6}
.foot a:hover{color:#fff;text-decoration:underline;text-decoration-color:var(--gold);text-underline-offset:4px}

/* Shared page pieces */
main.page{padding-top:48px;padding-bottom:88px;display:flex;flex-direction:column;gap:28px}
.eyebrow{margin:0;display:flex;flex-wrap:wrap;align-items:center;gap:8px 12px;font-size:12px;letter-spacing:.18em;text-transform:uppercase;color:var(--gold-text)}
.eyebrow .dash{display:inline-block;width:32px;height:2px;background:var(--gold)}
.eyebrow .mid{color:var(--muted)}
h1.display{margin:0;font-family:var(--serif);font-weight:400;font-size:clamp(2.4rem,4.8vw,3.6rem);line-height:1.06;letter-spacing:-.01em;color:var(--heading)}
.lede{margin:0;font-family:var(--serif);font-size:clamp(1.12rem,1.6vw,1.3rem);line-height:1.6;color:var(--ink2);max-width:72ch}
.card{background:var(--surface);border:1px solid var(--rule);border-radius:14px}
.k{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--muted)}
.pill{display:inline-block;padding:3px 10px;border-radius:999px;background:var(--pill-bg);color:var(--pill-fg);font-size:12px;white-space:nowrap}
.dot{display:inline-block;width:9px;height:9px;border-radius:50%;flex:none}
.btn-outline{min-height:46px;padding:0 24px;border:1px solid var(--gold);border-radius:10px;background:var(--surface);color:var(--gold-text);font:var(--inter-w) 13px var(--sans);letter-spacing:.08em;text-transform:uppercase;cursor:pointer}
.btn-outline:hover{background:var(--hover)}
.crumb{display:flex;flex-wrap:wrap;align-items:center;gap:8px;font-size:12px;letter-spacing:.14em;text-transform:uppercase;color:var(--muted)}
.crumb .sep{color:var(--gold)}
.crumb .cur{color:var(--heading)}
input[type=search]::placeholder{color:var(--placeholder)}
input[type=search]::-webkit-search-cancel-button{filter:invert(.8)}
.sechead{display:flex;align-items:baseline;justify-content:space-between;gap:16px;padding-bottom:12px;border-bottom:1px solid var(--gold)}
.sechead h2{margin:0;font-size:12px;letter-spacing:.24em;text-transform:uppercase;color:var(--heading)}
.sechead span{font-size:12px;letter-spacing:.14em;color:var(--muted)}

/* Landing */
.sum{display:grid;grid-template-columns:minmax(0,2.2fr) repeat(3,minmax(0,1fr));gap:28px;padding:24px 28px}
.stat{min-width:0;display:flex;flex-direction:column;gap:6px}
.stat .v{font-family:var(--serif);font-size:44px;line-height:1;color:var(--heading)}
.stat .v.sm{font-size:30px;line-height:1.1;padding-top:8px}
.stat .sub{font-size:12px;line-height:1.5;color:var(--muted)}
.bar{display:flex;gap:3px;height:10px;border-radius:5px;overflow:hidden;margin-top:6px}
.legend{display:flex;flex-wrap:wrap;gap:4px 18px;font-size:12px;color:var(--muted)}
.legend span{display:inline-flex;align-items:center;gap:6px}
.legend i{width:8px;height:8px;border-radius:2px;display:inline-block}
.search{display:flex;flex-direction:column;gap:8px}
.search .row{display:flex;flex-wrap:wrap;gap:10px}
.search input{flex:1 1 320px;min-width:0;height:52px;padding:0 18px;font:var(--inter-w) 16px var(--sans);color:var(--ink);background:var(--input-bg);border:1px solid var(--input-border);border-radius:10px}
.search button{height:52px;padding:0 28px;border:0;border-radius:10px;background:var(--btn-bg);color:var(--btn-fg);font:var(--inter-w) 13px var(--sans);letter-spacing:.1em;text-transform:uppercase;cursor:pointer}
.search button:hover{background:#E6C65A}
.search .hint{margin:0;font-size:12px;color:var(--muted)}
.results{overflow:hidden}
.results .rc{padding:14px 24px 8px;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--muted)}
.results a.rr{display:flex;flex-direction:column;gap:4px;padding:16px 24px;border-top:1px solid var(--rule2)}
.results a.rr:hover{background:var(--hover);text-decoration:none}
.results a.rr .h{font-family:var(--serif);font-size:19px;line-height:1.35;color:var(--heading)}
.results a.rr .s{font-size:13.5px;line-height:1.55;color:var(--muted)}
.results .more{display:block;width:100%;border:0;border-top:1px solid var(--rule2);background:transparent;padding:14px 24px;font:var(--inter-w) 12px var(--sans);letter-spacing:.18em;text-transform:uppercase;color:var(--gold-text);cursor:pointer}
.results .more:hover{background:var(--hover)}
.empty{padding:40px 24px;display:flex;flex-direction:column;align-items:center;gap:14px;text-align:center;color:var(--muted)}
.empty p{margin:0;font-family:var(--serif);font-size:19px;color:var(--ink)}
.empty .s{font-family:var(--sans);font-size:14px;color:var(--muted)}
.chips{display:flex;flex-wrap:wrap;gap:8px}
.chip{display:inline-flex;align-items:center;gap:8px;min-height:44px;padding:0 16px;border-radius:999px;border:1px solid var(--input-border);background:var(--surface);color:var(--ink);font:var(--inter-w) 13px var(--sans);cursor:pointer;text-decoration:none}
.chip:hover{border-color:var(--gold);text-decoration:none}
.chip .n{font-variant-numeric:tabular-nums;color:var(--muted)}
.chip[aria-pressed="true"]{background:var(--on-bg);border-color:var(--on-bg);color:var(--on-fg)}
.chip[aria-pressed="true"] .n{color:var(--on-fg)}
.chip[aria-pressed="true"] .dot{background:var(--on-fg)!important}
.ctrls{display:flex;flex-wrap:wrap;align-items:center;gap:12px 16px}
.ctrls label,.ctrls .sortlbl{display:inline-flex;align-items:center;gap:10px;font-size:13px;color:var(--muted)}
.ctrls select{height:44px;padding:0 12px;font:var(--inter-w) 14px var(--sans);color:var(--ink);background:var(--input-bg);border:1px solid var(--input-border);border-radius:10px}
.seg{display:inline-flex;border:1px solid var(--input-border);border-radius:10px;overflow:hidden;background:var(--surface)}
.seg button{min-height:42px;padding:0 16px;border:0;background:transparent;color:var(--ink);font:var(--inter-w) 13px var(--sans);cursor:pointer}
.seg button[aria-pressed="true"]{background:var(--on-bg);color:var(--on-fg)}
.count{margin-left:auto;font-size:13px;color:var(--muted);font-variant-numeric:tabular-nums}
.list{overflow:hidden}
.grid4{display:grid;grid-template-columns:minmax(0,1fr) 150px 230px 116px;column-gap:24px;row-gap:8px;align-items:start}
.lhead{padding:12px 24px;border-bottom:1px solid var(--rule);background:var(--surface2);font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--muted)}
ul.rows{list-style:none;margin:0;padding:0}
ul.rows>li{border-bottom:1px solid var(--rule2)}
ul.rows>li:last-child{border-bottom:0}
a.row{padding:18px 24px;color:var(--ink)}
a.row:hover{background:var(--hover);text-decoration:none}
a.row:hover .t{text-decoration:underline;text-decoration-color:var(--gold);text-decoration-thickness:1px;text-underline-offset:4px}
.main{min-width:0;display:flex;flex-direction:column;gap:5px}
.t{font-family:var(--serif);font-size:19px;line-height:1.35;color:var(--heading)}
.d{font-size:13.5px;line-height:1.55;color:var(--muted);display:-webkit-box;-webkit-line-clamp:2;-webkit-box-orient:vertical;overflow:hidden}
.topic{min-width:0;display:flex;align-items:flex-start;gap:8px;font-size:13px;line-height:1.4;color:var(--ink2)}
.topic .dot{margin-top:4px}
.law{font-size:13px;line-height:1.4;color:var(--ink2);font-variant-numeric:tabular-nums;white-space:nowrap}
.lbl{display:none}
.center{display:flex;justify-content:center}
.js .rows li.more,.js .rows li.off{display:none}

/* Hub */
.hubbox{display:flex;flex-direction:column;gap:14px;padding:20px 24px}
.hubtop{display:flex;flex-wrap:wrap;align-items:center;gap:12px 20px}
.hubtop .big{font-family:var(--serif);font-size:36px;line-height:1;color:var(--heading)}
.hubtop input{flex:1 1 280px;min-width:0;margin-left:auto;height:46px;padding:0 16px;font:var(--inter-w) 15px var(--sans);color:var(--ink);background:var(--input-bg);border:1px solid var(--input-border);border-radius:10px}
.jump{display:inline-flex;align-items:center;gap:8px;min-height:40px;padding:0 14px;border:1px solid var(--rule);border-radius:999px;background:var(--surface);color:var(--ink);font-size:13px}
.jump .n{color:var(--muted)}
.jump:hover{border-color:var(--gold);text-decoration:none}
.group{overflow:hidden}
.ghead{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px 24px;border-bottom:1px solid var(--rule);background:var(--surface2)}
.ghead h2{margin:0;display:flex;align-items:center;gap:12px;font-family:var(--serif);font-weight:400;font-size:26px;line-height:1.15;color:var(--heading)}
.ghead h2 .dot{width:12px;height:12px}
.ghead span{font-size:13px;color:var(--muted);white-space:nowrap}
.grid2{display:grid;grid-template-columns:minmax(0,1fr) 120px;column-gap:28px;row-gap:6px;align-items:start}
.gmore{padding:14px 24px;border-top:1px solid var(--rule2)}
.groups{display:flex;flex-direction:column;gap:28px}

/* Article */
.alayout{display:flex;flex-wrap:wrap;align-items:flex-start;gap:48px}
article.art{flex:999 1 560px;min-width:0;max-width:760px;display:flex;flex-direction:column;gap:28px}
article.art h1{margin:0;font-family:var(--serif);font-weight:400;font-size:clamp(2.1rem,4.2vw,3.1rem);line-height:1.1;letter-spacing:-.01em;color:var(--heading)}
.byline{display:flex;flex-wrap:wrap;align-items:center;gap:10px 16px}
.byline p{margin:0;display:flex;flex-wrap:wrap;gap:4px 10px;font-size:13px;color:var(--muted)}
.byline p a{color:var(--ink)}
.okpill{display:inline-flex;align-items:center;gap:6px;padding:4px 12px 4px 9px;border-radius:999px;background:var(--ok-bg);color:var(--ok-fg);font-size:12px;letter-spacing:.02em}
.okpill svg{stroke:var(--ok-fg)}
.answer{overflow:hidden}
.answer .gl{height:4px;background:var(--gold)}
.answer .in{padding:26px 30px 28px;display:flex;flex-direction:column;gap:12px}
.answer .lab{margin:0;font-size:12px;letter-spacing:.18em;text-transform:uppercase;color:var(--gold-text)}
.answer .tx{margin:0;font-family:var(--serif);font-size:21px;line-height:1.6;color:var(--ink)}
.prose{font-family:var(--serif);font-size:19.5px;line-height:1.75;color:var(--ink2)}
.prose h2{font-family:var(--sans);font-weight:var(--inter-w);font-size:.74rem;text-transform:uppercase;letter-spacing:.24em;color:var(--heading);margin:2.6rem 0 1.1rem;padding-bottom:.7rem;border-bottom:1px solid var(--gold);scroll-margin-top:7rem}
.prose h2:first-child{margin-top:0}
.prose h3{font-family:var(--sans);font-weight:var(--inter-w);font-size:.92rem;letter-spacing:.02em;color:var(--heading);margin:1.8rem 0 .7rem}
.prose p{margin:0 0 1.5rem}
.prose strong{font-weight:600;color:var(--ink)}
.prose table{width:100%;border-collapse:collapse;font-family:var(--sans);font-size:.88rem;line-height:1.6;margin:0 0 1.8rem;min-width:34rem;color:var(--ink2)}
.prose .tscroll{overflow-x:auto}
.prose .notes{margin-top:2rem;padding-top:1rem;border-top:1px solid var(--rule);font-size:15.5px;color:var(--muted)}
.prose .notes p{margin:0 0 .6rem}
.prose th{text-align:left;padding:.7rem .9rem;border-bottom:1px solid var(--gold);font-weight:var(--inter-w);font-size:11px;text-transform:uppercase;letter-spacing:.2em;color:var(--heading);vertical-align:top}
.prose td{padding:.85rem .9rem;border-bottom:1px solid var(--rule);vertical-align:top}
.prose tbody th{font-size:.88rem;text-transform:none;letter-spacing:0;border-bottom:1px solid var(--rule)}
.ctabox{background:var(--cta-bg);border:1px solid var(--cta-border);color:#C9D2CC;border-radius:14px;padding:30px 32px;display:flex;flex-direction:column;gap:14px}
.ctabox .h{margin:0;font-family:var(--serif);font-size:26px;line-height:1.2;color:#F5F0E6}
.ctabox .p{margin:0;font-family:var(--serif);font-size:17px;line-height:1.6}
.ctabox .r{display:flex;flex-wrap:wrap;align-items:center;gap:12px 20px;margin-top:4px}
.ctabox .b{display:inline-flex;align-items:center;min-height:48px;padding:0 24px;border-radius:10px;background:var(--gold);color:#07231A;font-size:13px;letter-spacing:.1em;text-transform:uppercase}
.ctabox .b:hover{background:#E6C65A;text-decoration:none}
.ctabox .c{font-size:14px;color:#E6EBE6}
.disc{margin:0;font-size:12.5px;line-height:1.65;color:var(--muted)}
.related{display:flex;flex-direction:column;gap:14px}
a.rel{display:flex;flex-direction:column;gap:5px;padding:18px 24px}
a.rel:hover{background:var(--hover);text-decoration:none}
a.rel .h{font-family:var(--serif);font-size:19px;line-height:1.35;color:var(--heading)}
a.rel:hover .h{text-decoration:underline;text-decoration-color:var(--gold);text-decoration-thickness:1px;text-underline-offset:4px}
a.rel .s{font-size:13.5px;line-height:1.55;color:var(--muted)}
.achip{display:inline-flex;align-items:center;gap:8px;min-height:40px;padding:0 16px;border:1px solid var(--input-border);border-radius:999px;background:var(--surface);color:var(--ink);font-size:12px;letter-spacing:.1em;text-transform:uppercase}
.achip:hover{border-color:var(--gold);text-decoration:none}
aside.rail{flex:1 1 280px;min-width:0;display:flex;flex-direction:column;gap:16px}
.toc{padding:20px 22px;display:flex;flex-direction:column;gap:4px}
.toc p{margin:0 0 8px}
.toc a{display:block;padding:7px 0 7px 12px;border-left:2px solid var(--rule2);font-size:14px;line-height:1.4;color:var(--ink2)}
.toc a:hover{border-left-color:var(--gold);text-decoration:underline;text-decoration-color:var(--gold);text-underline-offset:4px}
.facts{padding:20px 22px;display:flex;flex-direction:column;gap:14px}
.facts div{display:flex;flex-direction:column;gap:4px}
.facts .big{font-family:var(--serif);font-size:24px;line-height:1.2;color:var(--heading)}
.facts .md{font-size:14px;color:var(--ink2)}
.tpill{display:inline-flex;align-items:center;gap:6px;padding:3px 10px;border-radius:999px;background:var(--pill-bg);color:var(--pill-fg);font-size:12px}

@media (max-width:900px){
  .lhead{display:none}
  .grid4{grid-template-columns:auto auto minmax(0,1fr);column-gap:12px}
  .grid4 .main{grid-column:1/-1}
  .lbl{display:inline}
  .sum{grid-template-columns:repeat(2,minmax(0,1fr))}
  .sum .wide{grid-column:1/-1}
  aside.rail{order:2}
}
@media (max-width:760px){.grid2{grid-template-columns:minmax(0,1fr)}.grid2 .lbl{display:inline}}
@media (max-width:560px){
  .wrap{padding:0 16px}
  .sum{grid-template-columns:minmax(0,1fr);padding:20px}
  .count{margin-left:0}
  a.row,a.rel{padding:16px}
  .answer .in{padding:20px}
  .ctabox{padding:22px 20px}
  .prose{font-size:18px}
}

/* Print: black on white, no chrome */
@media print{
  /* Sitewide: every page prints black on white, whatever its own inline colors say */
  :root{color-scheme:light}
  body,body *{background:#fff!important;color:#000!important;box-shadow:none!important;text-shadow:none!important}
  body *{border-color:#999!important}
  .gg-map,canvas,video{display:none!important}
  :root{--bg:#fff;--surface:#fff;--surface2:#fff;--rule:#999;--rule2:#ccc;--ink:#000;--ink2:#111;--muted:#444;--heading:#000;--gold-text:#000;--pill-bg:#eee;--pill-fg:#000;--cta-bg:#fff;--cta-border:#000}
  html{scroll-behavior:auto}
  body{background:#fff;color:#000;font-size:11.5pt}
  .band,.foot,.gg-skip,.crumb,.search,.results,.chips,.ctrls,.lhead,.center,aside.rail,.related,.gmore,.hubbox,.gg-mob,.okpill svg{display:none!important}
  .card,.ctabox{border:1px solid #000;border-radius:0;box-shadow:none}
  .ctabox{color:#000}.ctabox .h,.ctabox .c{color:#000}.ctabox .b{border:1px solid #000;background:#fff;color:#000}
  .answer .gl{background:#000}
  .okpill,.pill,.tpill{background:#fff;color:#000;border:1px solid #000}
  article.art{max-width:none}
  .prose h2{color:#000;border-bottom-color:#000}
  a{color:#000}
  .js .rows li.more,.js .rows li.off{display:block}
  main.page{padding-top:0}
}