/* Cowman */
#topmenu a:hover{color:#333}
#topmenu a{padding-right:15px; display:block; padding-left:6px; font-weight:bold; background:url(right.gif) no-repeat right top; float:left; padding-bottom:4px; color:#765; padding-top:5px; text-decoration:none; float:none}

.Alink{text-decoration:none}
.bg{background-image:url(images/background.jpg)}/* Background*/
.curved-box a {color:#FFF;}
.curved-box h3{margin-left:auto;margin-right:auto;font-size:14pt;vertical-align:top;background:#993333 url(.images/curve-top.gif) no-repeat left top;color:#FFF; padding:10px 10px 5px 10px;}
.curved-box p{background:#993333 url(images/curve-bottom.gif) no-repeat left bottom; margin:0px; padding: 5px 10px 20px 10px; text-align:left; color:#FFF; font-size:11pt;}
.curved-box{width:200px;margin:10px;background-color:#993333;}
.Footer a:hover{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF; text-decoration:underline}/*.Footer td{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060;}*/
.Footer a{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#990000; text-decoration:underline}
.Letter { letter-spacing:2px;}
.Logo { font-family:Times New Roman, Times, serif; font-size: 32pt; color:#FFFFFF;font-weight: bold;text-indent:20px;}
.Logo2 { font-family:Times New Roman, Times, serif; font-size: 16pt; color:#FFFFFF;font-weight: bold;text-indent:30px;}
.lpage a {font-family:Arial; font-size:11pt; color: #993333; text-decoration:underline}
.menu li {display:inline;margin:0; padding:1px; zoom: 1; font-size:12pt;} /*background-color:#eee;border:1px solid;border-color:#f3f3f3 #bbb #bbb #f3f3f3;*/
.PadLeft10{padding-left:10%}
.table-side td { text-align:center;}
.TableCenter{width:100%; margin-left:auto; margin-right:auto; background-color:#990000}
.TableOne{width:100%; background-color:#990000; margin-left:auto; margin-right:auto}
.TableTwo{width:100%;}
.TableThree {width:95%;}
.tdTwo{background-image:url(images/tax-section-bg.gif); background-position:center; background-repeat:no-repeat;margin-left:auto; margin-right:auto; height:30px; vertical-align: middle;}
.TDYellow{background-color:#FF6}
.td10p {width:10%}
.td15p {width:11%}
.td20p {width:20%}
.td25p {width:25%}
.td30p {width:27%}
.td40p {width:40%}
.td50p {width:56%}
.td55p {width:62%}
.td60p {width:60%}
.td100p {width:100%}
.tdRed {background-color:#990000;}
.tdWhite {background-color: #FFFFFF;}
.tdGold {background-color: #D8B618;} /* #F0BA00 */
.trLH5{line-height:5px}
.trLH10{line-height:10px}
.trLH15{line-height:15px}
.vTop { vertical-align:top}


body{background-color:#990000;margin:0;text-align:center}
h1{margin:0px; padding:0px; vertical-align:top}/* 24pt std */
h2{margin:0px; padding:0px; vertical-align:top}/* 18pt std */
h3{margin:0px; padding:0px; vertical-align:top;}/* 14pt std */
h4{margin:0px; padding:0px; vertical-align:top;}/* 12pt std */
h5{margin:0px; padding:0px; vertical-align:top}/* 10pt std */
h6{font-family:arial; font-size:9pt; font-weight:bold; margin:0; padding:0}/* 8pt std */
img{border:0px}
table{text-align:left}
.gold h1 { font-family:arial;font-weight:bold; color:#EAC117;margin:0px;padding:0px;vertical-align:top;display:inline;} /* #EAC117 = Gold1 */

/* Arial off White Normal */
.font9ptBoldOffWhite{font-family:Arial; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#F3F3F3}
.font10ptBoldOffWhite{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#F3F3F3}

/* Arial White Normal */
.font9ptNormalWhite{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#FFF}
.font10ptNormalWhite{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#FFF}
.font11ptNormalWhite{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#FFF}
.font12ptNormalWhite{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#FFF}
.font14ptNormalWhite{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#FFF}
.font16ptNormalWhite{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#FFF}
/* Arial White Bold */
.font9ptBoldWhite{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF}
.font10ptBoldWhite{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF}
.font11ptBoldWhite{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF}
.font12ptBoldWhite{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF}
.font14ptBoldWhite{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF}
.font16ptBoldWhite{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF}
/* Arial White Bold Undeline*/
.font09ptBoldUnderlineWhite{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF; text-decoration:underline}
.font10ptBoldUnderlineWhite{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF; text-decoration:underline}
.font11ptBoldUnderlineWhite{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF; text-decoration:underline}
.font12ptBoldUnderlineWhite{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF; text-decoration:underline}
.font14ptBoldUnderlineWhite{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF; text-decoration:underline}
.font16ptBoldUnderlineWhite{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#FFF; text-decoration:underline}

/* Arial Black Normal */
.font9ptNormalBlack{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#000}
.font10ptNormalBlack{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#000}
.font11ptNormalBlack{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#000}
.font12ptNormalBlack{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#000}
.font14ptNormalBlack{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#000}
.font16ptNormalBlack{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#000}

/* Arial Black Bold */
.font9ptBoldBlack{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#000}
.font10ptBoldBlack{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#000}
.font11ptBoldBlack{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#000}
.font12ptBoldBlack{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#000}
.font14ptBoldBlack{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#000}
.font16ptBoldBlack{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#000}

/* Arial Blue Normal */
.fontNormalBlue{font-family:Arial; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#006}
.font10ptNormalBlue{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#006}
.font11ptNormalBlue{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#006}
.font12ptNormalBlue{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#006}
.font14ptNormalBlue{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#006}
.font16ptNormalBlue{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#006}
.font18ptNormalBlue{font-family:Arial; font-size:18pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#006}

/* Arial Blue Bold */
.font10ptBoldBlue{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#006}
.font11ptBoldBlue{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#006}
.font12ptBoldBlue{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#006}
.font14ptBoldBlue{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#006}
.font16ptBoldBlue{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#006}

/* Arial Gold Bold */
.font10ptBoldGold{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#DAA323}
.font11ptBoldGold{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#DAA323}
.font12ptBoldGold{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#DAA323}
.font14ptBoldGold{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#DAA323}
.font16ptBoldGold{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#DAA323}
.font16ptBoldGold{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#DAA323}

/* Arial Green Normal */
.fontNormalGreen{font-family:Arial; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#060}
.font10ptNormalGreen{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#060}
.font11ptNormalGreen{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#060}
.font12ptNormalGreen{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#060}
.font14ptNormalGreen{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#060}
.font16ptNormalGreen{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#060}
.font18ptNormalGreen{font-family:Arial; font-size:18pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#060}

/* Arial Green Bold */
.font9ptBoldGreen{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060}
.font10ptBoldGreen{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060}
.font11ptBoldGreen{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060}
.font12ptBoldGreen{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060}
.font14ptBoldGreen{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060}
.font16ptBoldGreen{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060}
.font18ptBoldGreen{font-family:Arial; font-size:18pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060}

/* Arial Green Bold Underline*/
.font9ptBoldGreenUnderline{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060; text-decoration:underline}
.font10ptBoldGreenUnderline{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060; text-decoration:underline}
.font11ptBoldGreenUnderline{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060; text-decoration:underline}
.font12ptBoldGreenUnderline{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060; text-decoration:underline}
.font14ptBoldGreenUnderline{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060; text-decoration:underline}
.font16ptBoldGreenUnderline{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060; text-decoration:underline}
.font18ptBoldGreenUnderline{font-family:Arial; font-size:18pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#060; text-decoration:underline}

/* Arial Gray Normal */ 
.font8ptNormalGray{font-family:Arial; font-size:8pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#333}
.font9ptNormalGray{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#333}
.font10ptNormalGray{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#333}
.font11ptNormalGray{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#333}
.font12ptNormalGray{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#333}
.font14ptNormalGray{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#333}
.font16ptNormalGray{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:normal; font-variant:normal; text-transform:none; color:#333}

/* Arial Gray Bold */ 
.font8ptBoldGray{font-family:Arial; font-size:8pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333}
.font9ptBoldGray{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333}
.font10ptBoldGray{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333}
.font11ptBoldGray{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333}
.font12ptBoldGray{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333}
.font14ptBoldGray{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333}
.font16ptBoldGray{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333}

/* Arial Gray Bold */ 
.font8ptBoldGrayUnderline{font-family:Arial; font-size:8pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333; text-decoration:underline}
.font9ptBoldGrayUnderline{font-family:Arial; font-size:9pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333; text-decoration:underline}
.font10ptBoldGrayUnderline{font-family:Arial; font-size:10pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333; text-decoration:underline}
.font11ptBoldGrayUnderline{font-family:Arial; font-size:11pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333; text-decoration:underline}
.font12ptBoldGrayUnderline{font-family:Arial; font-size:12pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333; text-decoration:underline}
.font14ptBoldGrayUnderline{font-family:Arial; font-size:14pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333; text-decoration:underline}
.font16ptBoldGrayUnderline{font-family:Arial; font-size:16pt; font-style:normal; line-height:normal; font-weight:bold; font-variant:normal; text-transform:none; color:#333; text-decoration:underline}

/* M E N U */
 #menu{ float:left;  width:100%;  font-size:95%;  font-weight:bold;  border-bottom:0px solid #D8B618; /* was 1px*/  line-height:normal}
 #menu ul{ margin:0;  padding:10px 10px 0 50px;  list-style:none}
 #menu li{ display:inline;  margin:0;  padding:0}
 #menu a{ float:left;  background:url(//www.gcowman.com/menu/tableft.gif) no-repeat left top;  margin:0;  padding:0 0 0 4px;  text-decoration:none}
 #menu a span{ float:left;  display:block;  background:url(//www.gcowman.com/menu/tabright.gif) no-repeat right top;  padding:5px 15px 4px 6px;  color:#FFF}

 /* Commented Backslash Hack hides rule from IE5-Mac \*/
 #menu a span{float:none}

 /* End IE5-Mac hack */
 #menu a:hover span{ color:#FFF}
 #menu a:hover{ background-position:0% -42px}
 #menu a:hover span{ background-position:100% -42px}
 #menu #current a{ background-position:0% -42px}
 #menu #current a span{ background-position:100% -42px}
 
 


#sitemap a, a:hover{
	color:#000;
	padding: 20px;}