/*!
Theme Name: Tax Extension
Theme URI: https://www.capitalnumbers.com
Author: CN
Author URI: https://www.capitalnumbers.com
Description: Parent theme of tax Extention
Version: 1.0.7
Tested up to: 5.4
Requires PHP: 5.6
License: GNU General Public License v2 or later
License URI: LICENSE
Text Domain: tax_extension
Tags: custom-background, custom-logo, custom-menu, featured-images, threaded-comments, translation-ready

This theme, like WordPress, is licensed under the GPL.
*/

/* CSS for State page */
.business_state_instr-template-default .container {
    position: relative;
    z-index: 1;
}

/* .business_state_instr-template-default .list-group p:first-child {
    color: #24337d;
    font-size: 24px;
    font-weight: 700;
    line-height: 32px;
    text-transform: capitalize;
    display: block;
    margin-bottom: 14px;
    position: relative;
} */

/* .business_state_instr-template-default .list-group p>strong {
    color: #24337d;
    font-size: 24px;
    font-weight: 700;
    line-height: 32px;
    text-transform: capitalize;
    display: block;
    margin-bottom: 14px;
    position: relative;
} */

/* .business_state_instr-template-default .list-group p>strong:after {
    content: "";
    position: absolute;
    background-image: url(./images/icon-list.svg);
    background-repeat: no-repeat;
    width: 24px;
    height: 24px;
    left: -36px;
    top: 5px;
} */

/* .business_state_instr-template-default .list-group p:first-child:after {
    content: "";
    position: absolute;
    background-image: url(./images/icon-list.svg);
    background-repeat: no-repeat;
    width: 24px;
    height: 24px;
    left: -36px;
    top: 5px;
} */
.list-group.general-information p,
.list-group.general-information>div {
    position: relative;
}

/* .list-group.general-information p:after {
    content: "";
    position: absolute;
    background-image: url(./images/icon-list.svg);
    background-repeat: no-repeat;
    width: 24px;
    height: 24px;
    left: -36px;
    top: 5px;
} */

.list-group.general-information>div:after {
    content: "";
    position: absolute;
    background-image: url(./images/icon-list.svg);
    background-repeat: no-repeat;
    width: 24px;
    height: 24px;
    left: -36px;
    top: 5px;
}

.list-group.general-information>p strong {
    color: #24337d !important
}

.list-group.general-information>p strong:after {
    content: "";
    position: absolute;
    background-image: url(./images/icon-list.svg);
    background-repeat: no-repeat;
    width: 24px;
    height: 24px;
    left: -36px;
    top: 5px;
}

.personal_state_instr-template-default .list-wrap.list-right.list-state .container {
    position: relative;
    z-index: 1;
}

.personal_state_instr-template-default .list-wrap.list-right.list-state {
    background-position: left center;
    position: relative;
    background-color: #fff;
}

.personal_state_instr-template-default .list-wrap.list-right.list-state:before {
    content: "";
    position: absolute;
    width: 100%;
    height: 100%;
    background-image: url(./images/bg-ellispe.png);
    background-repeat: no-repeat;
    background-position: left bottom;
}

.business_state_inst p {
    word-wrap: break-word;
}

.business_state_inst p a {
    word-wrap: break-word;
}

.business_state_instr-template-default .list-group p>strong {
    font-weight: 700;
    color: #24337d;
}

.business_state_instr-template-default .list-group p:first-child strong {
    font-weight: 700;
    color: #24337d;
}

.business_state_instr-template-default .list-group p,
.list-group.general-information>div {
    color: #6a7298;
    font-size: 16px;
    font-weight: 400;
    line-height: 26px;
    letter-spacing: -0.32px;
    margin: 0 0 20px 0;
}

.list-group.general-information>div {
    font-weight: 600;
}

.business_state_instr-template-default .list-group p span {
    color: #6a7298 !important;
    font-size: 16px !important;
    font-weight: 400 !important;
    line-height: 26px !important;
    letter-spacing: -0.32px !important;
    margin: 0 0 20px 0 !important;
}

/* .business_state_instr-template-default .list-wrap.list-right.list-business p>a>strong {
    color: #df474c;
    font-size: 24px;
    font-weight: 700;
    line-height: 32px;
    text-decoration: none;
    position: relative;
} */

/* .business_state_instr-template-default .list-wrap.list-right.list-business p>a>strong:after {
    content: "";
    position: absolute;
    background-image: url(./images/icon-file.png);
    background-repeat: no-repeat;
    width: 23px;
    height: 27px;
    left: -36px;
    top: 5px;
} */
.general-information h1 {
    font-size: 18px;
    line-height: 31px !important;
    color: #24337d !important;
    font-family: Poppins !important;
    font-style: normal;
    font-weight: 600;
    letter-spacing: -0.32px;
    position: relative;
}

.general-information h1:after {
    content: "";
    position: absolute;
    background-image: url(./images/icon-list.svg);
    background-repeat: no-repeat;
    width: 24px;
    height: 24px;
    left: -36px;
    top: 5px;
}

.general-information h1 span {
    font-size: 18px !important;
    line-height: 31px !important;
    color: #24337d !important;
    font-family: Poppins !important;
    font-style: normal;
    font-weight: 600;
    letter-spacing: -0.32px;
}

.business_state_instr-template-default .list-wrap.list-right.list-corporation {
    background-position: left center;
    background-color: #fff;
}

.business_state_instr-template-default .list-wrap.list-right.list-business p span,
.business_state_instr-template-default .list-wrap.list-right.list-business p,
.extension-frm ul li {
    color: #6a7298;
    font-size: 16px !important;
    font-family: "Poppins", sans-serif !important;
    font-weight: 400;
    line-height: 26px;
    letter-spacing: -0.32px;
    margin-bottom: 8px;
}

.business_state_instr-template-default .list-wrap.list-right.list-business p a {
    word-wrap: break-word;
}

.personal_state_instr-template-default .list-content p {
    color: #6a7298 !important;
    font-family: Poppins !important;
    font-size: 16px;
    font-style: normal;
    font-weight: 400;
    line-height: 26px;
    letter-spacing: -0.32px;
}

.personal_state_instr-template-default .list-content p span {
    color: #6a7298 !important;
    font-family: Poppins !important;
    font-size: 16px !important;
    font-style: normal;
    font-weight: 400 !important;
    line-height: 26px !important;
    letter-spacing: -0.32px !important;
}

.personal_state_instr-template-default .list-content ul li {
    color: #6a7298 !important;
    font-family: Poppins !important;
    font-size: 16px;
    font-style: normal;
    font-weight: 400;
    line-height: 26px;
    letter-spacing: -0.32px;
    margin-bottom: 2px;

}

.personal_state_instr-template-default .list-content ul li strong {
    font-weight: 600;
    color: #24337d;
}

.personal_state_instr-template-default .list-content p a {
    color: #df474c !important;
    font-weight: 600;
}

.personal_state_instr-template-default .list-content p a:hover {
    text-decoration: underline;
}

.personal_state_instr-template-default .list-content ul+h3 {
    font-size: 1.5rem;
    line-height: 3.125rem;
    font-weight: 700;
    position: relative;
    color: #24337d;
    margin: 14px 0 5px 0;
}

.personal_state_instr-template-default .list-wrap.list-center p>a>strong {
    color: #df474c;
    font-size: 24px;
    font-weight: 700;
    line-height: 32px;
    text-decoration: none;
    position: relative;
}

.personal_state_instr-template-default .list-wrap.list-center p>a>strong:after {
    content: "";
    position: absolute;
    background-image: url(./images/icon-file.png);
    background-repeat: no-repeat;
    width: 23px;
    height: 27px;
    left: -36px;
    top: 5px;
}

.personal_state_instr-template-default .list-wrap.list-center address,
.business_state_instr-template-default address {
    color: #6a7298 !important;
    font-family: Poppins !important;
    font-size: 16px;
    font-style: normal;
    font-weight: 400;
    line-height: 26px;
    letter-spacing: -0.32px;
}

.extension-frm p>a>strong,
.extension-frm p>span>a>strong,
.extension-frm p>strong>a {
    color: #df474c;
    font-size: 24px;
    font-weight: 700;
    line-height: 32px;
    text-decoration: none;
    position: relative;
}

.extension-frm p>a>strong:after,
.extension-frm p>strong>a:after,
.extension-frm p>span>a>strong:after {
    content: "";
    position: absolute;
    background-image: url(./images/icon-file.png);
    background-repeat: no-repeat;
    width: 23px;
    height: 27px;
    left: -36px;
    top: 5px;
}

.personal_state_instr-template-default .mailing-section,
.business_state_instr-template-default .mailing-section {
    margin-top: 100px;
}


.business_state_instr-template-default .list-wrap.list-right.list-business {
    background-position: center right;

}

.personal_state_instr-template-default.single.single-personal_state_instr.postid-851 .list-wrap.list-center,
.personal_state_instr-template-default.single.single-personal_state_instr.postid-860 .list-wrap.list-center {
    background-size: 70%;
}

.business_state_instr-template-default.single.single-business_state_instr.postid-767 .list-wrap.list-right.list-business {
    background-size: 70%;
}

.business_state_instr-template-default.postid-771 .list-wrap.list-right.list-corporation,
.business_state_instr-template-default.postid-774 .list-wrap.list-right.list-corporation {
    padding: 200px 0;
    background-size: 90%;
}

.personal_state_instr-template-default .list-wrap.list-center {
    background-position: center right;
}

/*08-01-2024*/
.about-col p span {
    color: #6A7298 !important;
    font-size: 16px !important;
}

.about-col p strong {
    color: #24337d !important;
}

.about-col h1 {
    font-size: 20px !important;
    line-height: 28px !important;
    color: #24337d !important;
}

.about-col h1 span {
    font-size: 20px !important;
    line-height: 28px !important;
    font-weight: 600;
    color: #24337d !important;
}

.about-col h2,
.about-col h3 {
    font-size: 18px !important;
    line-height: 28px !important;
    color: #24337d !important;
}

.trending-slider-heading {
    min-height: 60px;
}

.single-tax_article .trending-slider-item,
.single-resources .trending-slider-item {
    min-height: 360px;
}

.about-col h2 span,
.about-col h3 span {
    font-size: 18px !important;
    line-height: 28px !important;
    color: #24337d !important;
}

.tax_article-template-default .about-content-wrap {
    background-size: 100% !important;
}

.single-tax_article .about-content-wrap,
.single-resources .about-content-wrap {
    padding-top: 100px;
    padding-bottom: 50px;
    min-height:820px;
}

.single-tax_article .about-content-wrap,
.single-tax_article .list-tax,
.single-resources .about-content-wrap,
.single-resources .list-tax {
    position: relative;
}

.single-tax_article .about-content-wrap .container,
.single-tax_article .list-tax .container,
.single-resources .about-content-wrap .container,
.single-resources .list-tax .container {
    position: relative;
    z-index: 1;
}

.single-tax_article .about-content-wrap:before,
.single-tax_article .list-tax::before,
.single-resources .about-content-wrap:before,
.single-resources .list-tax::before {
    content: "";
    position: absolute;
    width: 100%;
    height: 100%;
    background-image: url(./images/bg-ellispe.png);
    background-repeat: no-repeat;
    background-position: left bottom;
    bottom: 0;
}

.single-tax_article .about-content-wrap,
.single-resources .about-content-wrap {
    background-position: center left;
}

.single-tax_article .list-tax,
.single-resources .list-tax {
    background-position: center right;
    background-size: 85%;
    clear: both;
}

.article-details-image {
    float: left;
    width: 50%;
    z-index: 1;
    position: relative;
}

.article-slider .owl-nav {
    position: absolute;
    top: 42%;
    transform: translateY(-50%);
    width: 100%;
}

.article-slider .owl-nav .owl-prev:hover {
    background-color: rgba(0, 0, 0, 0) !important;
}

.article-wrap .article-slider .item {
    min-height: 355px;
}



.article-wrap .article-slider .owl-item {
    padding: 20px 13px 20px 13px !important;
}

.article-slider .owl-nav .owl-next:hover {
    background-color: rgba(0, 0, 0, 0) !important;
}

.article-slider .owl-nav span {
    font-size: 0;
}

.article-slider .owl-nav .owl-next {
    margin: 0;
    position: absolute;
    right: -33px;
    background-image: url(./images/icon-next.svg) !important;
    background-repeat: no-repeat !important;
    width: 14px;
    height: 24px;
}

.article-slider .owl-nav .owl-prev {
    margin: 0;
    position: absolute;
    left: -33px;
    background-image: url(./images/icon-prev.svg) !important;
    background-repeat: no-repeat !important;
    width: 14px;
    height: 24px;
}
.hero-banner #collapseOne .container{
    background-repeat: no-repeat;
    background-position: right -25px top;
}
.hero-banner #collapseTwo .container{
    background-repeat: no-repeat;
    background-position: right -16px top;
}
.error404 .site-main{
    padding: 50px 0;
}

.error404 ul li{
    margin-bottom: 15px;
}
.error404 ul li a{
    font-weight: 500;
    margin-bottom: 15px;
    color: #24337d;
}
.error404 ul li a:hover{
    text-decoration:underline;
}
@media screen and (min-width: 769px) and (max-width: 1024px) {

    .single-tax_article .about-content-wrap,
    .single-resources .about-content-wrap {
        padding-top: 50px;
        padding-bottom: 100px;
    }
    .hero-banner #collapseOne .container{
        background-size:50%;
        background-position: right top;
    }
    .hero-banner #collapseTwo .container{
     
        background-position: right top;
        background-size:50%;
    }
}

@media screen and (min-width: 380px) and (max-width: 768px) {
    #videoModal .modal-dialog {
        --bs-modal-width: 380px;
        margin: 0 auto;
        width: 380px;
    }
}

@media only screen and (max-width: 991.5px) {
    .step-wrap .step-video {
        max-width: 450px;
        margin: 40px auto 0;
    }
}


@media (min-width: 992px) {
    #videoModal .modal-dialog {
        --bs-modal-width: 600px;
    }
}


@media only screen and (max-width: 768px) {
    .article-row {
        margin-bottom: 45px;
    }

    .single-tax_article .about-content-wrap,
    .single-resources .about-content-wrap {
        padding-top: 10px;
        padding-bottom: 50px;
    }

    .business_state_instr-template-default .hero-inner-content,
    .personal_state_instr-template-default .hero-inner-content {
        margin-top: 20px;
    }

    .business_state_instr-template-default .list-group p:first-child:after,
    .business_state_instr-template-default .list-group p>strong:after {
        display: none;
    }

    .personal_state_instr-template-default .list-wrap.list-center p>a>strong:after,
    .business_state_instr-template-default .list-wrap.list-right.list-business p>a>strong:after {
        display: none;
    }

    .extension-frm p>a>strong:after,
    .extension-frm p>strong:after,
    .extension-frm p>span>a>strong:after {
        display: none;
    }

    .list-group.general-information p:after {
        display: none;
    }

    .general-information h1:after {
        display: none;
    }

    .article-details-image {
        display: block;
        float: none;
        width: 100%;
        margin: 0 auto 25px;
    }

    .about-col {
        padding-left: 0 !important;
    }
}
@media only screen and (max-width: 767px) {
.hero-banner #collapseOne .container{
    background-image:none !important;
}
.hero-banner #collapseTwo .container{
    background-image:none !important;
}
}

/* Added by Soumanta */
.child-terms-container {
    display: grid;
    grid-template-columns: repeat(2, 1fr);
    column-gap: 20px;
    row-gap: 20px;
    max-width: 80%;
    margin: auto;
}

/* Responsive adjustments */
@media (max-width: 768px) {
    .child-terms-container {
        grid-template-columns: repeat(1, 1fr);
        column-gap: 20px;
        max-width: 100%;
    }
}

@media (min-width: 769px) and (max-width: 1024px) {
    .child-terms-container {
        grid-template-columns: repeat(2, 1fr);
        column-gap: 30px;
    }
}

.term-link {
    padding: 20px 25px;
    background-color: #f0f0f0;
    text-decoration: none;
    color: #24337d;
    border-radius: 5px;
    transition: background-color 0.1s, color 0.1s;
}

.term-link:hover {
    background-color: #24337d;
    color: #f0f0f0;
}

.single-tax_article .about-col ul,
.single-resources .about-col ul {
    color: #6a7298;
    padding-left: 2rem;
}

.single-tax_article .about-col ul > li,
.single-resources .about-col ul > li {
    position: relative;
    margin-bottom: 20px;
}

.single-tax_article .about-col ul > li:before,
.single-resources .about-col ul > li:before {
    content: "";
    position: relative;
    top: -3px;
    width: 5px;
    height: 5px;
    border-radius: 50%;
    background-color: #6a7298;
    display: inline-flex;
    margin-right: 10px;
}

.single-tax_article .about-col ol,
.single-resources .about-col ol {
    counter-reset: section;
    color: #6a7298;
    padding-left: 2rem;
}

.single-tax_article .about-col ol > li,
.single-resources .about-col ol > li {
    margin-bottom: 20px;
}

.single-tax_article .about-col ol > li::before,
.single-resources .about-col ol > li::before {
    counter-increment: section;
    content: counter(section) ".";
    margin-right: 10px;
    font-size: 15px;
    font-weight: 500;
}

@media (max-width:1600px) {
    .hero-inner-banner .hero-inner-heading {
        width: 454px;
    }
}

@media (max-width:1300px) {
    .hero-inner-banner .hero-inner-heading {
        width: 455px;
    }
}

@media (max-width:1024px) {
    .hero-inner-banner .hero-inner-heading {
        width: auto;
    }
}

@media only screen and (max-width: 1900px) and (min-width: 1600px)  {
    .tax-tax_resources_cat .article-inner-img,
    .tax-tax_article_cat .article-inner-img {
        width: 56%;
    }
}

.single-tax_article .article-details-image,
.single-resources .article-details-image {
    padding-bottom: 40px;
}

@media (max-width:769px) {
    .single-tax_article .article-details-image,
    .single-resources .article-details-image {
        padding-bottom: 25px;
    }
}

@media only screen and (max-width:520px) {
    .single-tax_article .hero-inner-content,
    .single-resources .hero-inner-content {
        min-height: auto !important;
    }

    .single-tax_article .article-details-image,
    .single-resources .article-details-image {
        display: none !important;
    }
}

.single-tax_article .about-col h1,
.single-resources .about-col h1 {
    font-size: 32px !important;
    line-height: 36px !important;
}
.single-tax_article .about-col h2,
.single-resources .about-col h2 {
    margin-bottom: 8px !important;
    font-size: 26px !important;
    line-height: 30px !important;
}
.single-tax_article .about-col h3,
.single-resources .about-col h3 {
    font-size: 21px !important;
    line-height: 26px !important;
    color: #24337d !important;
    font-weight: 700 !important;
    text-transform: capitalize !important;
}
.single-tax_article .about-col h4, 
.single-tax_article .about-col .h4,
.single-resources .about-col h4, 
.single-resources .about-col .h4 {
    font-size: 17px !important;
    line-height: 20px !important;
    color: #24337d !important;
    font-weight: 700 !important;
}
.single-tax_article .about-col h5, 
.single-tax_article .about-col .h5,
.single-resources .about-col h5, 
.single-resources .about-col .h5 {
    font-size: 14px !important;
    line-height: 18px !important;
    color: #24337d !important;
    font-weight: 700 !important;
}
.single-tax_article .about-col h6, 
.single-tax_article .about-col .h6,
.single-resources .about-col h6, 
.single-resources .about-col .h6 {
    font-size: 11px !important;
    line-height: 16px !important;
    color: #24337d !important;
    font-weight: 700 !important;
}
.single-tax_article .about-col table,
.single-resources .about-col table {
    margin-bottom: 15px !important;
    color: #6a7298;
}
.single-tax_article .about-col table tr td th,
.single-resources .about-col table tr td th {
    border:1px solid #24337d !important;
}
.single-tax_article .about-col thead, 
.single-tax_article .about-col tbody, 
.single-tax_article .about-col tfoot, 
.single-tax_article .about-col tr, 
.single-tax_article .about-col td, 
.single-tax_article .about-col th,
.single-resources .about-col thead, 
.single-resources .about-col tbody, 
.single-resources .about-col tfoot, 
.single-resources .about-col tr, 
.single-resources .about-col td, 
.single-resources .about-col th {
    border-color: #24337d !important;
    border-style: solid;
    border-width: 1px !important;
    padding: 6px 10px;
    font-size: 15px !important;
}

.single-tax_article .about-col th,
.single-resources .about-col th {
    font-weight: 500;
}

.single-tax_article .about-col ul > li:before, 
.single-resources .about-col ul > li:before {
    width: 6px;
    height: 6px;
    background-color: #6a7298;
}
.single-tax_article .about-col ul > li > ul, 
.single-resources .about-col ul > li > ul,
.single-tax_article .about-col ol > li > ol, 
.single-resources .about-col ol > li > ol {
    padding-top:15px
}
.single-tax_article .about-col ul li ul li:before, 
.single-resources .about-col ul li ul li:before {
    border: 1px solid #6a7298 !important;
    background-color: transparent !important;
}

.single-tax_article .about-col ul li ul li ul li:before, 
.single-resources .about-col ul li ul li ul li:before {
    background-color: #6a7298 !important;
}

.single-tax_article .about-col ul > li, 
.single-resources .about-col ul > li,
.single-tax_article .about-col ol > li, 
.single-resources .about-col ol > li  {
    font-size: 16px !important;
}

.single-tax_article .about-col .table-wrapper,
.single-resources .about-col .table-wrapper {
    overflow: hidden;
    overflow-x: auto;
    clear: both;
    width: 100%;
}

p:not(.site-footer-copy) > a,
.about-content-wrap a:not(.button-primary):not(.button-secondary)  {
    color: #df474c !important;
    font-weight: 600 !important;
    cursor: pointer !important;
}
/* END: Added by Soumanta */