body {
	margin: 0px;
  font-family: Verdana, Helvetica, sans-serif;
	font-size: 12px;
	color: #000000;
/*   background-color: #FFFFFF;
  background-image: url(images/bg.jpg);
  background-repeat: repeat-x;
 */
  background: #ffffff url(images/bg.jpg) repeat-x fixed;
}

/* BEGIN HEADER */
div#header {
  margin: 0px;
  width: 100%;
  height: 130px;
  background-color: #CDE0C4;
  background-image: url(images/header_bg.gif);
  background-repeat: repeat-x;
}
div#header img {
  margin: 0px 50px 0px 650px;
  width: 250px;
  height: 130px;
  float: left;
}
/* Steuererklaerung bundesweit */
div#header div#Erklaerung { 
  position:absolute; 
  width:400px; 
  height:400px; 
  z-index:2; 
  left: 380px; 
  top: 100px; 
  visibility: visible; 
  /* background-color: #935443; */ 
  border: 1px none #000000;
  background-image: url(images/steuererklaerung2.png);
}
div#header div#Erklaerung p {
  margin: 10px 20px 10px 20px;
  text-align: left;
}
div#header div#Erklaerung p.right {
  margin: 10px 20px 10px 20px;
  text-align: right;
}
div#header div#Erklaerung h1 {
  margin: 50px 20px 10px 20px;
  text-align: left;
  font-size: 18px;
}

/* ********** */
div#MainMenu {
  position:absolute; 
  width:600px; 
  height:47px; 
  z-index:1; 
  left: 47px; 
  top: 7px;
}
div#MainMenu img {
  width: 120px;
  height: 50px;
  margin: 0px;
  float: left;
  border: none;
}
div#Marquee {
  position:absolute; 
  width:600px; 
  z-index:2; 
  left: 50px; 
  top: 108px;
}
div#Marquee marquee {
  font-size: 16px;
  height:20px; 
  color: #7C0D07;
  border-left: dotted 1px #000000;
  border-right: dotted 1px #000000;
}
div#Marquee marquee p {
  margin: 0px;
}
div#Marquee marquee a {
 color: #7C0D07;
 text-decoration: none;
}
div#Marquee marquee a:hover {
 color: #027102;
 text-decoration: underline;
}

div#ContextMenu {
  position:absolute; 
  width:250px; 
  height:auto; 
  z-index:3; 
  left: 167px; 
  top: 57px; 
  background-image: url(images/png/layer_bg.png); 
  border: 1px none #000000; 
  visibility: hidden;
  border-right: solid 1px #000000;
  border-left: solid 1px #000000;
  border-bottom: solid 1px #000000;
}
div#ContextMenu p {
  margin: 10px;
  color: #FFFFFF;
  font-size: 13px;
}
div#ContextMenu a {
  color: #FFFFFF;
  text-decoration: none;
}
div#ContextMenu a:hover {
  font-size: 13px;
  font-weight: bold;
  color: #000000;
  text-decoration: underline;
}
/* END HEADER */

/* BEGIN INHALTE */
div#content {
  position:absolute; 
  width:900px; 
  height:auto; 
  z-index:1; 
  left: 50px; 
  top: 130px; 
  border: 1px none #000000; 
  visibility: visible;
  display: block;
  clear: both;
  /* border-right: solid 1px #000000; 
  background-image: url(images/shadow.gif);
  background-repeat: repeat-y; 
  background-position: right;*/
}
div#content div.homepage {
   text-align: left; 
   overflow: hidden;
   width: 850px;
   height: auto;
}
div#content div.homepage span {
   text-transform: uppercase ! important; 
   color: #7F0C16;
   font-weight: bold;
   font-style: italic;
}

div#content p {
  margin: 10px 50px 0px 10px;
}
div#content p.right {
  margin: 10px 50px 0px 10px;
  text-align: right;
}
div#content p.winzig {
  margin: 10px 50px 0px 10px;
  text-align: left;
  font-size: 10px;
  color: #923633;
}
div#content span.red {
  color: #B81B16;
  font-style: normal;
}
div#content span.yellow {
  color: #C3A913;
  font-style: normal;
}
div#content h1 {
  margin: 10px 50px 0px 10px;
  font-size: 16px;
  color: #F1F7EE;
}
div#content h2 {
  margin: 10px 50px 0px 10px;
  font-size: 14px;
  color: #000000;
}
div#content h3 {
  margin: 10px 50px 0px 10px;
  font-size: 13px;
  color: #783D3D;
  text-transform: uppercase;
}
div#content span {
  font-style: italic;
  color: #000000;
}
div#content span.page {
  font-size: 18px;
  color: #783D3D;
  font-weight: bold;
  font-style: normal;
}
div#content a {
  color: #37512B;
  text-decoration: none;
}
div#content a:hover {
  color: #000000;
  text-decoration: underline;
}
div#content hr.top {
  margin: 0px 50px 0px 0px;
  border: dotted 1px #000000;
}
div#content img.icon {
  margin: 10px;
  /* float: left; */
  width: 30px;
  height: 30px;
  border: none;
}
div#content img.faq {
  margin: 10px;
  /* float: left; */
  width: 180px;
  height: 30px;
  border: none;
}
div#content img.floater {
  margin: 10px 10px 10px 10px;
  float: left;
  border: solid 1px #DFEBD9;
}
div#content img {
  margin: 0px 10px 10px 10px;
  border: solid 1px #DFEBD9;
}
div#content div.lefthand {
  margin: 10px;
  border: solid 1px #5A9D5A;
  background-color: #D9FCC9;
  width: 180px;
  height: auto;
  float: left
}
div#content div.lefthand img {
  margin: 5px;
  width: 165px;
  border: none;
}
div#content div.lefthand h1 {
  margin: 0px;
  background-color: #5A9D5A;
  font-size: 14px;
  text-align: center;
}
div#content div.lefthand p.lit {
  margin: 5px;
  font-size: 10px;
  text-align: left;
}
div#content div.lefthand p.right {
  margin: 5px;
  font-size: 12px;
}
div#content div.data-first {
  margin: 10px 50px 0px 200px;
  border: solid 1px #5A9D5A;
  background-color: #D9FCC9;
}
div#content div.data-first p {
  margin: 10px;
  text-align: justify; 
}
div#content div.data-first p.right {
  margin: 10px;
  text-align: right;
}
div#content div.data-first p.border {
  margin: 10px;
  text-align: center;
  border: 1px solid #000000;
  background-color: #FFFFFF;
}
div#content div.data-sec {
  margin: 10px 50px 0px 200px;
  border: solid 1px #D9FCC9;
  background-color: #5A9D5A;
}
div#content div.data-sec p {
  margin: 10px;
  text-align: justify; 
}
div#content div.data-det {
  margin: 10px 50px 0px 200px;
  border: solid 1px #D9FCC9;
}
div#content div.data-det p {
  margin: 10px;
  text-align: left; 
}
div#content div.data-sec p.right {
  margin: 10px;
  text-align: right;
}
/* BEGIN FOOTER */
div#content div.foot {
 /* border-top: solid 1px #000000;  */ 
 display: block;
 clear: both;
}
div#content div.foot p {
 margin: 10px 0px 0px 0px;
 font-style: italic;
 text-align: right;  
}
div#content img.rechtsrum {
  width: 120px;
  height: 104px;
  float: right;
  margin: 0px 33px 0px 10px;
  border: none;
}
div#content div.foot img {
  margin: 0px 10px 50px 10px;
  width: 30px;
  height: 30px;
  float: right;
  border: none;
}
table#master {
 margin: 0px 10px 50px 10px;
 border: none;   
}
table#master td.left {
 width: 100px; 
 border: solid 1px #783D3D;   
}
table#master td.right {
 width: 210px;
 text-align: right;
 border: solid 1px #783D3D;   
}
table#master td.right2 {
 width: 200px;
 text-align: left;
 border: solid 1px #783D3D;    
}
table#master td.right3 {
 width: 260px;
 text-align: left;
 border: solid 1px #783D3D;    
}
table#master td {
 border: solid 1px #783D3D;   
}

/* END FOOTER */
/* END INHALTE */

/* BEGIN FORMULARE */
fieldset {
  margin: 10px 100px 0px 50px;
  border-top: dotted 2px #FFFFFF; 
  border-left: dotted 2px #FFFFFF; 
  border-right: dotted 2px #FFFFFF; 
  border-bottom: dotted 2px #000000; 
}
fieldset.new {
  margin: 10px;
  border-top: dotted 2px #FFFFFF; 
  border-left: dotted 2px #FFFFFF; 
  border-right: dotted 2px #FFFFFF; 
  border-bottom: dotted 2px #000000; 
}
fieldset.intern {
  margin: 10px 0px 10px 120px;
  width: 450px;
  border: dotted 2px #000000; 
}
legend {
  color: #783D3D;
}
input {
  width: 400px;
  border: solid 1px #783D3D;
  background-color: #CDE0C4;
}
input.small {
  width: 100px;
  border: solid 1px #783D3D;
  background-color: #CDE0C4;
}
select.small {
  width: 100px;
  border: solid 1px #783D3D;
  background-color: #CDE0C4;
}
select.search {
  width: 150px;
  border: solid 1px #783D3D;
  background-color: #CDE0C4;
  
}
input.norm {
  width: 150px;
  border: solid 1px #CFBCBC;
  background-color: #FFFFFF;
}
input.checker {
  width: 15px;
  height: 15px;
  border: solid 1px #CFBCBC;
  background-color: #FFFFFF;
}
textarea {
  width: 400px;
  height: 400px;
  border: solid 1px #783D3D;
  background-color: #CDE0C4;
}
table#newsletter {
  width: 900px;
  height: 300px;
}
table#newsletter td {
  vertical-align: top;
}
/* END FORMULARE */