* { margin: 0; padding: 0; box-sizing: border-box; }
body { font-family: -apple-system, 'Segoe UI', Roboto, Helvetica, Arial, sans-serif; line-height: 1.7; color: #1a1a2e; background: #f8f9fa; max-width: 900px; margin: 0 auto; padding: 20px; }
header { margin-bottom: 2em; padding-bottom: 1em; border-bottom: 3px solid #e63946; }
h1 { font-size: 2em; color: #1a1a2e; }
.subtitle { color: #6c757d; font-size: 1.1em; margin-top: 0.3em; }
h2 { color: #e63946; margin: 1.5em 0 0.5em; }
h3 { color: #1a1a2e; margin: 1em 0 0.5em; }
p, li { margin-bottom: 0.8em; }
a { color: #457b9d; text-decoration: none; }
a:hover { text-decoration: underline; }
.guide-list { display: grid; gap: 1em; }
.guide-card { background: white; border-radius: 8px; padding: 1.2em; box-shadow: 0 1px 3px rgba(0,0,0,0.1); }
.guide-card h2 { margin-top: 0; font-size: 1.2em; }
.guide-card p { color: #444; font-size: 0.95em; }
.updated { color: #e63946; font-weight: 600; font-size: 0.9em; margin-bottom: 1em; }
.site-nav { background: #1a1a2e; padding: 0.8em 0; margin-bottom: 1.5em; border-radius: 6px; }
.site-nav .home-link { color: #fff; font-weight: 600; padding: 0.5em 1em; display: inline-block; }
.site-nav .home-link:hover { text-decoration: underline; }
.tax-table { width: 100%; border-collapse: collapse; margin: 1em 0; background: white; border-radius: 6px; overflow: hidden; box-shadow: 0 1px 3px rgba(0,0,0,0.08); }
.tax-table th { background: #1a1a2e; color: white; padding: 0.7em 1em; text-align: left; }
.tax-table td { padding: 0.6em 1em; border-bottom: 1px solid #eee; }
.tax-table tr:last-child td { border-bottom: none; }
.tax-table tr:nth-child(even) { background: #f8f9fa; }
.related-links { list-style: none; padding: 0; }
.related-links li { margin-bottom: 0.5em; }
.related-links li::before { content: "› "; color: #e63946; font-weight: bold; }
.site-footer { margin-top: 3em; padding-top: 1.5em; border-top: 2px solid #1a1a2e; color: #6c757d; font-size: 0.85em; text-align: center; }
.container { max-width: 860px; margin: 0 auto; }
section { margin-bottom: 1.8em; }
@media (max-width: 600px) { body { padding: 12px; } h1 { font-size: 1.5em; } .tax-table { font-size: 0.9em; } }