/*! tailwindcss v4.3.3 | MIT License | https://tailwindcss.com */
@layer properties{@supports (((-webkit-hyphens:none)) and (not (margin-trim:inline))) or ((-moz-orient:inline) and (not (color:rgb(from red r g b)))){*,:before,:after,::backdrop{--tw-space-y-reverse:0;--tw-divide-y-reverse:0;--tw-border-style:solid;--tw-leading:initial;--tw-font-weight:initial;--tw-tracking:initial;--tw-blur:initial;--tw-brightness:initial;--tw-contrast:initial;--tw-grayscale:initial;--tw-hue-rotate:initial;--tw-invert:initial;--tw-opacity:initial;--tw-saturate:initial;--tw-sepia:initial;--tw-drop-shadow:initial;--tw-drop-shadow-color:initial;--tw-drop-shadow-alpha:100%;--tw-drop-shadow-size:initial;--tw-shadow:0 0 #0000;--tw-shadow-color:initial;--tw-shadow-alpha:100%;--tw-inset-shadow:0 0 #0000;--tw-inset-shadow-color:initial;--tw-inset-shadow-alpha:100%;--tw-ring-color:initial;--tw-ring-shadow:0 0 #0000;--tw-inset-ring-color:initial;--tw-inset-ring-shadow:0 0 #0000;--tw-ring-inset:initial;--tw-ring-offset-width:0px;--tw-ring-offset-color:#fff;--tw-ring-offset-shadow:0 0 #0000}}}@layer theme{:root,:host{--font-sans:"IBM Plex Sans", ui-sans-serif, system-ui, sans-serif;--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--color-neutral-50:oklch(98.5% 0 none);--color-neutral-200:oklch(92.2% 0 none);--color-neutral-500:oklch(55.6% 0 none);--color-neutral-600:oklch(43.9% 0 none);--color-neutral-900:oklch(20.5% 0 none);--color-neutral-950:oklch(14.5% 0 none);--color-white:#fff;--spacing:.25rem;--container-xl:36rem;--container-2xl:42rem;--container-3xl:48rem;--container-4xl:56rem;--text-xs:.75rem;--text-xs--line-height:calc(1 / .75);--text-sm:.875rem;--text-sm--line-height:calc(1.25 / .875);--text-base:1rem;--text-base--line-height:calc(1.5 / 1);--text-lg:1.125rem;--text-lg--line-height:calc(1.75 / 1.125);--text-xl:1.25rem;--text-xl--line-height:calc(1.75 / 1.25);--text-2xl:1.5rem;--text-2xl--line-height:calc(2 / 1.5);--text-4xl:2.25rem;--text-4xl--line-height:calc(2.5 / 2.25);--text-5xl:3rem;--text-5xl--line-height:1;--font-weight-semibold:600;--font-weight-bold:700;--tracking-tight:-.025em;--default-transition-duration:.15s;--default-transition-timing-function:cubic-bezier(.4, 0, .2, 1);--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono);--font-editorial:"Newsreader", Georgia, serif;--color-brand-50:#f1f1f1;--color-brand-100:#e7e7e7;--color-brand-300:#b2b2b2;--color-brand-500:#6b6b6b;--color-brand-700:#414141;--color-brand-800:#353535;--color-brand-950:#242424}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,-apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Noto Sans", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring:where(:not(iframe)){outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.visible{visibility:visible}.sr-only{clip-path:inset(50%);white-space:nowrap;border-width:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.absolute{position:absolute}.fixed{position:fixed}.relative{position:relative}.z-20{z-index:20}.mx-auto{margin-inline:auto}.mt-2{margin-top:calc(var(--spacing) * 2)}.mt-3{margin-top:calc(var(--spacing) * 3)}.mt-4{margin-top:calc(var(--spacing) * 4)}.mt-5{margin-top:calc(var(--spacing) * 5)}.mt-6{margin-top:calc(var(--spacing) * 6)}.mt-8{margin-top:calc(var(--spacing) * 8)}.mb-2{margin-bottom:calc(var(--spacing) * 2)}.mb-3{margin-bottom:calc(var(--spacing) * 3)}.mb-5{margin-bottom:calc(var(--spacing) * 5)}.ml-2{margin-left:calc(var(--spacing) * 2)}.block{display:block}.flex{display:flex}.grid{display:grid}.hidden{display:none}.inline-block{display:inline-block}.inline-flex{display:inline-flex}.table{display:table}.max-h-80{max-height:calc(var(--spacing) * 80)}.w-full{width:100%}.max-w-2xl{max-width:var(--container-2xl)}.max-w-3xl{max-width:var(--container-3xl)}.max-w-4xl{max-width:var(--container-4xl)}.max-w-xl{max-width:var(--container-xl)}.scroll-mt-6{scroll-margin-top:calc(var(--spacing) * 6)}.list-disc{list-style-type:disc}.flex-wrap{flex-wrap:wrap}.items-center{align-items:center}.items-start{align-items:flex-start}.gap-2{gap:calc(var(--spacing) * 2)}.gap-4{gap:calc(var(--spacing) * 4)}.gap-5{gap:calc(var(--spacing) * 5)}.gap-12{gap:calc(var(--spacing) * 12)}:where(.space-y-2>:not(:last-child)){--tw-space-y-reverse:0;margin-block-start:calc(calc(var(--spacing) * 2) * var(--tw-space-y-reverse));margin-block-end:calc(calc(var(--spacing) * 2) * calc(1 - var(--tw-space-y-reverse)))}:where(.space-y-3>:not(:last-child)){--tw-space-y-reverse:0;margin-block-start:calc(calc(var(--spacing) * 3) * var(--tw-space-y-reverse));margin-block-end:calc(calc(var(--spacing) * 3) * calc(1 - var(--tw-space-y-reverse)))}:where(.space-y-4>:not(:last-child)){--tw-space-y-reverse:0;margin-block-start:calc(calc(var(--spacing) * 4) * var(--tw-space-y-reverse));margin-block-end:calc(calc(var(--spacing) * 4) * calc(1 - var(--tw-space-y-reverse)))}:where(.space-y-5>:not(:last-child)){--tw-space-y-reverse:0;margin-block-start:calc(calc(var(--spacing) * 5) * var(--tw-space-y-reverse));margin-block-end:calc(calc(var(--spacing) * 5) * calc(1 - var(--tw-space-y-reverse)))}:where(.space-y-6>:not(:last-child)){--tw-space-y-reverse:0;margin-block-start:calc(calc(var(--spacing) * 6) * var(--tw-space-y-reverse));margin-block-end:calc(calc(var(--spacing) * 6) * calc(1 - var(--tw-space-y-reverse)))}:where(.divide-y>:not(:last-child)){--tw-divide-y-reverse:0;border-bottom-style:var(--tw-border-style);border-top-style:var(--tw-border-style);border-top-width:calc(1px * var(--tw-divide-y-reverse));border-bottom-width:calc(1px * calc(1 - var(--tw-divide-y-reverse)))}:where(.divide-neutral-200>:not(:last-child)){border-color:var(--color-neutral-200)}.overflow-auto{overflow:auto}.rounded{border-radius:.25rem}.border-b{border-bottom-style:var(--tw-border-style);border-bottom-width:1px}.border-neutral-200{border-color:var(--color-neutral-200)}.bg-brand-50{background-color:var(--color-brand-50)}.bg-brand-700{background-color:var(--color-brand-700)}.bg-neutral-50{background-color:var(--color-neutral-50)}.bg-white{background-color:var(--color-white)}.p-2{padding:calc(var(--spacing) * 2)}.p-5{padding:calc(var(--spacing) * 5)}.p-6{padding:calc(var(--spacing) * 6)}.p-7{padding:calc(var(--spacing) * 7)}.px-3{padding-inline:calc(var(--spacing) * 3)}.px-4{padding-inline:calc(var(--spacing) * 4)}.px-5{padding-inline:calc(var(--spacing) * 5)}.py-3{padding-block:calc(var(--spacing) * 3)}.py-4{padding-block:calc(var(--spacing) * 4)}.py-14{padding-block:calc(var(--spacing) * 14)}.py-16{padding-block:calc(var(--spacing) * 16)}.py-24{padding-block:calc(var(--spacing) * 24)}.pt-2{padding-top:calc(var(--spacing) * 2)}.pl-5{padding-left:calc(var(--spacing) * 5)}.text-center{text-align:center}.text-2xl{font-size:var(--text-2xl);line-height:var(--tw-leading,var(--text-2xl--line-height))}.text-4xl{font-size:var(--text-4xl);line-height:var(--tw-leading,var(--text-4xl--line-height))}.text-base{font-size:var(--text-base);line-height:var(--tw-leading,var(--text-base--line-height))}.text-lg{font-size:var(--text-lg);line-height:var(--tw-leading,var(--text-lg--line-height))}.text-sm{font-size:var(--text-sm);line-height:var(--tw-leading,var(--text-sm--line-height))}.text-xl{font-size:var(--text-xl);line-height:var(--tw-leading,var(--text-xl--line-height))}.text-xs{font-size:var(--text-xs);line-height:var(--tw-leading,var(--text-xs--line-height))}.leading-5{--tw-leading:calc(var(--spacing) * 5);line-height:calc(var(--spacing) * 5)}.leading-6{--tw-leading:calc(var(--spacing) * 6);line-height:calc(var(--spacing) * 6)}.leading-7{--tw-leading:calc(var(--spacing) * 7);line-height:calc(var(--spacing) * 7)}.leading-8{--tw-leading:calc(var(--spacing) * 8);line-height:calc(var(--spacing) * 8)}.font-bold{--tw-font-weight:var(--font-weight-bold);font-weight:var(--font-weight-bold)}.font-semibold{--tw-font-weight:var(--font-weight-semibold);font-weight:var(--font-weight-semibold)}.tracking-\[-\.04em\]{--tw-tracking:-.04em;letter-spacing:-.04em}.tracking-tight{--tw-tracking:var(--tracking-tight);letter-spacing:var(--tracking-tight)}.\[overflow-wrap\:anywhere\]{overflow-wrap:anywhere}.break-words{overflow-wrap:break-word}.break-all{word-break:break-all}.whitespace-pre-line{white-space:pre-line}.text-brand-700{color:var(--color-brand-700)}.text-brand-800{color:var(--color-brand-800)}.text-brand-950{color:var(--color-brand-950)}.text-neutral-500{color:var(--color-neutral-500)}.text-neutral-600{color:var(--color-neutral-600)}.text-neutral-900{color:var(--color-neutral-900)}.text-neutral-950{color:var(--color-neutral-950)}.text-white{color:var(--color-white)}.underline{text-decoration-line:underline}.underline-offset-2{text-underline-offset:2px}.underline-offset-4{text-underline-offset:4px}.grayscale{--tw-grayscale:grayscale(100%);filter:var(--tw-blur,) var(--tw-brightness,) var(--tw-contrast,) var(--tw-grayscale,) var(--tw-hue-rotate,) var(--tw-invert,) var(--tw-saturate,) var(--tw-sepia,) var(--tw-drop-shadow,)}.filter{filter:var(--tw-blur,) var(--tw-brightness,) var(--tw-contrast,) var(--tw-grayscale,) var(--tw-hue-rotate,) var(--tw-invert,) var(--tw-saturate,) var(--tw-sepia,) var(--tw-drop-shadow,)}.transition{transition-property:color,background-color,border-color,outline-color,text-decoration-color,fill,stroke,--tw-gradient-from,--tw-gradient-via,--tw-gradient-to,opacity,box-shadow,transform,translate,scale,rotate,filter,backdrop-filter,display,content-visibility,overlay,pointer-events;transition-timing-function:var(--tw-ease,var(--default-transition-timing-function));transition-duration:var(--tw-duration,var(--default-transition-duration))}.outline-none{--tw-outline-style:none;outline-style:none}.first\:pt-0:first-child{padding-top:0}.last\:pb-0:last-child{padding-bottom:0}@media (hover:hover){.hover\:border-brand-300:hover{border-color:var(--color-brand-300)}.hover\:bg-brand-50:hover{background-color:var(--color-brand-50)}.hover\:bg-brand-800:hover{background-color:var(--color-brand-800)}.hover\:text-brand-700:hover{color:var(--color-brand-700)}}.focus\:border-brand-500:focus{border-color:var(--color-brand-500)}.focus\:bg-brand-50:focus{background-color:var(--color-brand-50)}.focus\:ring-4:focus{--tw-ring-shadow:var(--tw-ring-inset,) 0 0 0 calc(4px + var(--tw-ring-offset-width)) var(--tw-ring-color,currentcolor);box-shadow:var(--tw-inset-shadow), var(--tw-inset-ring-shadow), var(--tw-ring-offset-shadow), var(--tw-ring-shadow), var(--tw-shadow)}.focus\:ring-brand-100:focus{--tw-ring-color:var(--color-brand-100)}@media (width>=40rem){.sm\:grid-cols-2{grid-template-columns:repeat(2,minmax(0,1fr))}.sm\:p-8{padding:calc(var(--spacing) * 8)}.sm\:p-10{padding:calc(var(--spacing) * 10)}.sm\:text-5xl{font-size:var(--text-5xl);line-height:var(--tw-leading,var(--text-5xl--line-height))}}@media (width>=48rem){.md\:grid-cols-2{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (width>=64rem){.lg\:block{display:block}.lg\:grid-cols-\[1fr_360px\]{grid-template-columns:1fr 360px}.lg\:py-18{padding-block:calc(var(--spacing) * 18)}.lg\:py-20{padding-block:calc(var(--spacing) * 20)}}}:root{color-scheme:light;font-family:var(--font-sans);font-synthesis:none;text-rendering:optimizelegibility;--paper:#f4f4f4;--ink:#252525;--rule:#d9d9d9}html{scroll-behavior:smooth;scrollbar-gutter:stable}body{background:var(--paper);color:var(--ink);margin:0}h1,h2{font-family:var(--font-editorial);letter-spacing:-.035em;text-wrap:balance;font-weight:400}h3{text-wrap:balance}button,input,select{border-radius:0}a,button,input,summary{-webkit-tap-highlight-color:transparent}::selection{color:#242424;background:#dcdcdc}[hidden]{display:none!important}:focus-visible{outline-offset:4px;outline:2px solid #6b6b6b}.site-container{width:min(1180px,100% - 3rem);margin-inline:auto}.content-card{background:0 0}.text-link{color:#414141;text-underline-offset:4px;font-weight:500;text-decoration:underline}.text-link:hover{color:#242424}.primary-button{color:#fff;background:#303030;justify-content:center;align-items:center;gap:1rem;padding:.95rem 1.3rem;font-size:.95rem;font-weight:500;display:inline-flex}.primary-button:hover{background:#414141}.brand-logo{width:236px;height:auto;display:block}.site-header{background:#fff}.header-inner{justify-content:space-between;align-items:center;gap:2rem;padding-block:1.5rem;display:flex}.header-nav{flex-wrap:wrap;gap:2rem;font-size:.95rem;font-weight:500;display:flex}.header-nav a{padding-block:.5rem}.header-nav a:hover{color:#6b6b6b}.header-note{color:#e5e5e5;background:#3b3b3b;padding:.55rem 0;font-size:.76rem}.header-note .site-container{justify-content:space-between;gap:1rem;display:flex}.site-footer{background:#ebebeb;margin-top:5rem;padding-block:3.5rem 1.5rem}.footer-grid{grid-template-columns:1.4fr 1fr 1fr;gap:4rem;display:grid}.footer-grid h2{font-family:var(--font-sans);letter-spacing:0;margin-bottom:1.2rem;font-size:1rem;font-weight:600}.footer-grid p{color:#606060;max-width:24rem;margin-top:1.25rem;font-size:.9rem;line-height:1.75}.footer-links{color:#444;gap:.65rem;font-size:.9rem;display:grid}.footer-bottom{color:#606060;border-top:1px solid #d1d1d1;flex-wrap:wrap;justify-content:space-between;gap:.8rem;margin-top:3rem;padding-top:1.4rem;font-size:.75rem;display:flex}.home-hero{grid-template-columns:1.1fr 1fr;align-items:center;gap:5rem;padding-block:5rem 4.5rem;display:grid}.home-hero h1{max-width:620px;font-size:clamp(3.3rem,5.4vw,5.15rem);line-height:.99}.hero-intro{color:#575757;max-width:32rem;margin-top:1.6rem;font-size:1.1rem;line-height:1.8}.hero-coverage{color:#606060;margin-top:2rem;font-size:.9rem}.search-panel{color:#fff;background:#303030;padding:2.25rem}.search-panel h2{margin-bottom:1.5rem;font-size:2.15rem;line-height:1.15}.search-panel label{color:#e8e8e8}.search-panel #jurisdiction-help{color:#d2d2d2}.search-panel #jurisdiction-help a{color:#fff}.search-panel input{color:#252525;background:#fff;border:1px solid #fff;padding:1rem}.search-panel input:focus{outline-offset:4px;box-shadow:none;outline:2px solid #bfbfbf}.search-panel #jurisdiction-results{color:#252525;border:1px solid #bdbdbd}.quick-states{grid-template-columns:1fr 1fr;column-gap:1.5rem;margin-top:1.6rem;display:grid}.quick-states a{color:#f3f3f3;border-bottom:1px solid #606060;justify-content:space-between;align-items:center;gap:.5rem;padding:.75rem 0;font-size:.9rem;display:flex}.quick-states a:hover{color:#dcdcdc}.search-note{color:#d2d2d2;margin-top:1.6rem;font-size:.76rem;line-height:1.6}.section-heading{justify-content:space-between;align-items:baseline;gap:2rem;margin-bottom:1.5rem;display:flex}.section-heading h2{font-size:clamp(2rem,3.2vw,3rem);line-height:1.1}.section-heading p{color:#606060;max-width:29rem;font-size:.95rem;line-height:1.65}.directory-section{padding-block:2rem 5rem}.state-directory{grid-template-columns:repeat(4,minmax(0,1fr));column-gap:2.5rem;display:grid}.directory-entry{border-bottom:1px solid var(--rule);min-width:0;padding:1.15rem 0}.directory-entry h3{font-size:1.05rem;font-weight:500}.directory-entry h3 a{justify-content:space-between;align-items:baseline;gap:.5rem;display:flex}.directory-entry h3 a:hover{color:#565656}.directory-entry .state-code{color:#7d7d7d;width:2.15rem;font-size:.72rem;font-weight:400;display:inline-block}.directory-entry .filing-link{color:#696969;margin-top:.55rem;margin-left:2.15rem;font-size:.76rem;display:inline-block}.directory-entry .filing-link:hover{text-underline-offset:3px;color:#414141;text-decoration:underline}.guides-section{background:#eaeaea;padding-block:4rem}.guide-list{grid-template-columns:repeat(4,minmax(0,1fr));gap:2.5rem;margin-top:2.5rem;display:grid}.guide-list h3{font-size:1.15rem;font-weight:500}.guide-list p{color:#606060;margin-top:.8rem;font-size:.9rem;line-height:1.8}.guide-list ul{flex-wrap:wrap;gap:.6rem 1rem;margin-top:1.2rem;font-size:.85rem;display:flex}.faq-section{grid-template-columns:.8fr 1.2fr;gap:5rem;padding-block:4.5rem;display:grid}.faq-section h2{font-size:3rem;line-height:1.05}.faq-list details{border-bottom:1px solid var(--rule);padding:1.1rem 0}.faq-list details:first-child{padding-top:.1rem}.faq-list summary{cursor:pointer;justify-content:space-between;gap:1rem;font-weight:500;list-style:none;display:flex}.faq-list summary::-webkit-details-marker{display:none}.faq-list summary:after{content:"+";color:#6b6b6b;font-size:1.25rem;font-weight:400}.faq-list details[open] summary:after{content:"−"}.faq-list p{color:#606060;margin-top:1rem;font-size:.95rem;line-height:1.85}.state-header{background:#ebebeb;padding-block:2rem 3rem}.breadcrumbs{color:#656565;flex-wrap:wrap;gap:.65rem;font-size:.8rem;line-height:1.6;display:flex}.breadcrumbs a:hover{text-decoration:underline}.state-header h1{max-width:58rem;margin-top:2rem;font-size:clamp(2.5rem,4.8vw,4.3rem);line-height:1.03}.state-intro{color:#575757;max-width:48rem;margin-top:1.25rem;font-size:1.05rem;line-height:1.8}.state-body{grid-template-columns:220px minmax(0,1fr);align-items:start;gap:4.5rem;padding-block:3rem;display:grid}.state-article{min-width:0}.state-article>*+*{margin-top:2.5rem}.record-section{border-bottom:1px solid var(--rule);padding-bottom:2rem}.record-section h2{font-size:1.85rem;line-height:1.15}.record-section p{white-space:pre-line;color:#575757;margin-top:1rem;font-size:1rem;line-height:1.9}.state-sidebar{font-size:.9rem}.state-sidebar h2{font-family:var(--font-sans);letter-spacing:0;margin-bottom:1rem;font-size:1rem;font-weight:600}.sidebar-link{color:#555;justify-content:space-between;gap:.75rem;padding:.8rem .65rem;font-size:.88rem;display:flex}.sidebar-link:hover{background:#eaeaea}.sidebar-link-active{color:#303030;background:#e7e7e7;font-weight:500}.sidebar-source{color:#696969;margin-top:2.25rem;font-size:.8rem;line-height:1.8}.sidebar-source a{margin-top:.8rem;display:inline-block}.sidebar-source p+p{margin-top:1rem}.boi-note{background:#e6e6e6;padding:2rem 2.5rem}.boi-note h2{max-width:52rem;font-size:clamp(1.7rem,3vw,2.3rem);line-height:1.2}.boi-note p{color:#555;max-width:53rem;margin-top:1rem;font-size:.9rem;line-height:1.8}.boi-note .boi-source{color:#686868;flex-wrap:wrap;align-items:baseline;gap:1rem 2rem;margin-top:1.3rem;font-size:.8rem;display:flex}.rich-copy h2{color:var(--ink);margin:2rem 0 .85rem;font-size:1.85rem}.rich-copy h2:first-child{margin-top:0}.rich-copy h3{margin:1.5rem 0 .55rem;font-size:1.05rem;font-weight:600}.rich-copy p{color:#575757;margin-bottom:1rem;font-size:1rem;line-height:1.9}.rich-copy ul{color:#575757;margin:.5rem 0 1.25rem 1.25rem;list-style:outside}.rich-copy li{margin:.45rem 0;padding-left:.25rem;line-height:1.8}.prose-copy p{color:#575757;margin-bottom:1rem;line-height:1.8}.prose-copy a{color:#414141;text-underline-offset:3px;text-decoration:underline}.table-scroll{overflow-x:auto}.table-scroll table{text-align:left;border-collapse:collapse;width:100%;min-width:620px}.table-scroll th,.table-scroll td{border-bottom:1px solid var(--rule);vertical-align:top;padding:1rem}.table-scroll th{background:#eaeaea;font-size:.85rem;font-weight:500}@media (width<=1000px){.home-hero{gap:3rem}.header-nav{gap:1.3rem}.state-directory{grid-template-columns:repeat(3,minmax(0,1fr));gap:0 1.8rem}.guide-list{grid-template-columns:repeat(2,minmax(0,1fr))}.state-body{grid-template-columns:190px minmax(0,1fr);gap:2.5rem}}@media (width<=720px){.site-container{width:calc(100% - 2.5rem)}.header-inner{flex-direction:column;align-items:flex-start;gap:1rem;padding-block:1.3rem 1rem}.brand-logo{width:210px}.header-nav{justify-content:space-between;gap:.7rem;width:100%;font-size:.85rem}.header-note .site-container>:last-child{display:none}.home-hero{grid-template-columns:1fr;gap:2rem;padding-block:2.8rem 2.5rem}.home-hero h1{max-width:33rem;font-size:clamp(3.1rem,11vw,4.3rem)}.hero-intro{margin-top:1.2rem;font-size:1rem}.hero-coverage{margin-top:1rem;font-size:.8rem}.search-panel{padding:1.5rem}.search-panel h2{font-size:1.85rem}.section-heading{display:block}.section-heading p{margin-top:1rem}.state-directory{grid-template-columns:repeat(2,minmax(0,1fr));gap:0 1.5rem}.directory-entry h3{font-size:.95rem}.directory-entry .state-code{width:auto;margin-bottom:.2rem;font-size:.7rem;display:block}.directory-entry .filing-link{margin-left:0}.directory-section{padding-block:1rem 3rem}.guides-section{padding-block:3rem}.guide-list{gap:2rem 1.5rem}.faq-section{grid-template-columns:1fr;gap:1.5rem;padding-block:3rem}.faq-section h2{font-size:2.4rem}.state-body{grid-template-columns:1fr;padding-block:2rem}.state-sidebar-wrap{order:2}.state-header h1{margin-top:1.5rem}.state-sidebar{max-width:32rem}.boi-note{padding:1.5rem}.site-footer{margin-top:3rem}.footer-grid{grid-template-columns:1fr 1fr;gap:2.5rem 2rem}.footer-grid>:first-child{grid-column:1/-1}}@media (width<=380px){.site-container{width:calc(100% - 2rem)}.search-panel{padding:1.2rem}.guide-list{grid-template-columns:1fr}.state-directory{column-gap:1rem}.header-nav{font-size:.8rem}}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}.skip-link{z-index:50;color:#fff;background:#303030;padding:.8rem 1rem;position:absolute;top:-100px;left:1rem}.skip-link:focus{top:1rem}.article-block{border-bottom:1px solid var(--rule);padding-bottom:2rem}.article-block>h2{font-size:1.85rem;line-height:1.15}.step-number{color:#6b6b6b;width:2rem;font-family:var(--font-editorial);flex-shrink:0;font-size:1.6rem;line-height:1;display:block}.boi-note-compact{padding:1.75rem}@property --tw-space-y-reverse{syntax:"*";inherits:false;initial-value:0}@property --tw-divide-y-reverse{syntax:"*";inherits:false;initial-value:0}@property --tw-border-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-leading{syntax:"*";inherits:false}@property --tw-font-weight{syntax:"*";inherits:false}@property --tw-tracking{syntax:"*";inherits:false}@property --tw-blur{syntax:"*";inherits:false}@property --tw-brightness{syntax:"*";inherits:false}@property --tw-contrast{syntax:"*";inherits:false}@property --tw-grayscale{syntax:"*";inherits:false}@property --tw-hue-rotate{syntax:"*";inherits:false}@property --tw-invert{syntax:"*";inherits:false}@property --tw-opacity{syntax:"*";inherits:false}@property --tw-saturate{syntax:"*";inherits:false}@property --tw-sepia{syntax:"*";inherits:false}@property --tw-drop-shadow{syntax:"*";inherits:false}@property --tw-drop-shadow-color{syntax:"*";inherits:false}@property --tw-drop-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-drop-shadow-size{syntax:"*";inherits:false}@property --tw-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-shadow-color{syntax:"*";inherits:false}@property --tw-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-inset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-shadow-color{syntax:"*";inherits:false}@property --tw-inset-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-ring-color{syntax:"*";inherits:false}@property --tw-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-ring-color{syntax:"*";inherits:false}@property --tw-inset-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-ring-inset{syntax:"*";inherits:false}@property --tw-ring-offset-width{syntax:"<length>";inherits:false;initial-value:0}@property --tw-ring-offset-color{syntax:"*";inherits:false;initial-value:#fff}@property --tw-ring-offset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}
