:root {
  color-scheme: light;
  --ink: #242424;
  --muted: #5f646b;
  --line: #ded9d2;
  --paper: #fbfaf7;
  --soft: #f1eee8;
  --blue: #1274c7;
  --blue-dark: #0e4d83;
  --sage: #617466;
  --gold: #9b6b3d;
  --white: #ffffff;
  --shadow: 0 18px 44px rgba(36, 36, 36, 0.08);
  background: var(--paper);
  color: var(--ink);
  font-family:
    Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont,
    "Segoe UI", sans-serif;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  min-width: 320px;
}

body,
button {
  font: inherit;
}

a {
  color: inherit;
  text-decoration: none;
}

img {
  display: block;
  max-width: 100%;
}

.site-header {
  background: var(--paper);
  border-bottom: 1px solid rgba(222, 217, 210, 0.78);
  position: sticky;
  top: 0;
  z-index: 20;
}

.header-inner {
  align-items: center;
  display: flex;
  gap: 24px;
  justify-content: space-between;
  margin: 0 auto;
  max-width: 1180px;
  min-height: 82px;
  padding: 0 28px;
}

.brand {
  align-items: center;
  display: inline-flex;
  gap: 12px;
  min-width: 0;
}

.brand-mark {
  align-items: center;
  background: var(--white);
  border: 1px solid var(--line);
  display: grid;
  height: 44px;
  justify-items: center;
  overflow: hidden;
  width: 44px;
}

.brand-mark img {
  height: 34px;
  object-fit: contain;
  transform: rotate(-4deg);
  width: 34px;
}

.brand-name {
  display: grid;
  gap: 1px;
  line-height: 1;
}

.brand-name strong {
  font-family: Georgia, "Times New Roman", serif;
  font-size: 1.45rem;
  font-weight: 500;
  white-space: nowrap;
}

.brand-name span {
  color: var(--muted);
  font-size: 0.74rem;
  font-weight: 700;
  text-transform: uppercase;
}

.nav {
  align-items: center;
  display: flex;
  gap: 6px;
}

.nav a {
  border-radius: 4px;
  color: var(--muted);
  font-size: 0.92rem;
  font-weight: 650;
  padding: 10px 11px;
}

.nav a:hover,
.nav a:focus-visible {
  background: var(--soft);
  color: var(--ink);
  outline: none;
}

.button {
  align-items: center;
  border: 1px solid var(--ink);
  border-radius: 4px;
  display: inline-flex;
  font-weight: 750;
  gap: 8px;
  justify-content: center;
  min-height: 44px;
  padding: 10px 16px;
}

.button.primary {
  background: var(--ink);
  color: var(--white);
}

.button.primary:hover,
.button.primary:focus-visible {
  background: var(--blue-dark);
  border-color: var(--blue-dark);
  outline: none;
}

.button.secondary {
  background: transparent;
  color: var(--ink);
}

.button.secondary:hover,
.button.secondary:focus-visible {
  border-color: var(--blue);
  color: var(--blue-dark);
  outline: none;
}

main {
  overflow: hidden;
}

section {
  padding: 72px 28px;
}

.wrap {
  margin: 0 auto;
  max-width: 1180px;
}

.eyebrow {
  color: var(--blue-dark);
  font-size: 0.78rem;
  font-weight: 800;
  margin: 0 0 18px;
  text-transform: uppercase;
}

h1,
h2,
h3,
p {
  margin-top: 0;
}

h1,
h2 {
  font-family: Georgia, "Times New Roman", serif;
  font-weight: 500;
  letter-spacing: 0;
}

h1 {
  font-size: 3.75rem;
  line-height: 1.02;
  margin-bottom: 22px;
  max-width: 880px;
}

h2 {
  font-size: 2.25rem;
  line-height: 1.1;
  margin-bottom: 16px;
}

h3 {
  font-size: 1.12rem;
  line-height: 1.3;
  margin-bottom: 10px;
}

p,
li {
  color: var(--muted);
  line-height: 1.7;
}

.lead {
  color: #3e4247;
  font-size: 1.16rem;
  line-height: 1.68;
  margin-bottom: 0;
  max-width: 800px;
}

.page-hero {
  background:
    linear-gradient(90deg, rgba(251, 250, 247, 0.98), rgba(251, 250, 247, 0.82)),
    url("pen.svg") right 8% center / min(34vw, 310px) no-repeat,
    linear-gradient(135deg, var(--paper), #e7e1d8);
  border-bottom: 1px solid var(--line);
  padding-bottom: 62px;
  padding-top: 82px;
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  margin-top: 28px;
}

.split-section {
  background: var(--white);
}

.split-grid {
  align-items: start;
  display: grid;
  gap: 44px;
  grid-template-columns: 340px minmax(0, 1fr);
}

.side-panel {
  background: var(--ink);
  color: var(--white);
  padding: 32px;
}

.side-panel img {
  height: 138px;
  margin-bottom: 26px;
  opacity: 0.84;
  transform: rotate(-8deg);
  width: 138px;
}

.side-panel strong {
  display: block;
  font-family: Georgia, "Times New Roman", serif;
  font-size: 1.8rem;
  font-weight: 500;
  line-height: 1.12;
  margin-bottom: 14px;
}

.side-panel p {
  color: rgba(255, 255, 255, 0.74);
  margin-bottom: 0;
}

.text-flow {
  display: grid;
  gap: 22px;
}

.text-flow p {
  margin-bottom: 0;
}

.fact-list {
  border-top: 1px solid var(--line);
  display: grid;
  gap: 14px;
  list-style: none;
  margin: 8px 0 0;
  padding: 24px 0 0;
}

.fact-list li {
  color: #3e4247;
  padding-left: 22px;
  position: relative;
}

.fact-list li::before {
  background: var(--blue);
  content: "";
  height: 7px;
  left: 0;
  position: absolute;
  top: 10px;
  width: 7px;
}

.cards-section {
  background: var(--soft);
  border-top: 1px solid var(--line);
}

.section-heading {
  display: grid;
  gap: 10px;
  margin-bottom: 34px;
  max-width: 780px;
}

.section-heading p {
  margin-bottom: 0;
}

.card-grid {
  display: grid;
  gap: 18px;
  grid-template-columns: repeat(3, minmax(0, 1fr));
}

.detail-card {
  background: var(--white);
  border: 1px solid var(--line);
  border-radius: 8px;
  min-height: 240px;
  padding: 26px;
}

.detail-card.tax {
  border-top: 4px solid var(--blue);
}

.detail-card.admin {
  border-top: 4px solid var(--gold);
}

.detail-card.consumer {
  border-top: 4px solid var(--sage);
}

.tag-list {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  margin-top: 18px;
}

.tag-list span {
  background: var(--paper);
  border: 1px solid var(--line);
  border-radius: 4px;
  color: #41464d;
  font-size: 0.84rem;
  font-weight: 650;
  padding: 7px 9px;
}

.callout {
  background: var(--paper);
  border-top: 1px solid var(--line);
}

.callout-inner {
  align-items: center;
  display: flex;
  gap: 24px;
  justify-content: space-between;
}

.callout-inner p {
  margin-bottom: 0;
  max-width: 720px;
}

.site-footer {
  background: #1f1f1f;
  color: rgba(255, 255, 255, 0.76);
  padding: 32px 28px;
}

.footer-inner {
  align-items: center;
  display: flex;
  gap: 18px;
  justify-content: space-between;
  margin: 0 auto;
  max-width: 1180px;
}

.footer-inner strong {
  color: var(--white);
  font-family: Georgia, "Times New Roman", serif;
  font-size: 1.28rem;
  font-weight: 500;
}

.footer-inner p {
  color: rgba(255, 255, 255, 0.76);
  font-size: 0.86rem;
  line-height: 1.6;
  margin: 0;
  max-width: 680px;
}

@media (max-width: 960px) {
  .header-inner {
    align-items: flex-start;
    flex-direction: column;
    gap: 14px;
    padding-bottom: 18px;
    padding-top: 18px;
  }

  .nav {
    flex-wrap: wrap;
  }

  h1 {
    font-size: 3rem;
  }

  h2 {
    font-size: 1.95rem;
  }

  .split-grid,
  .card-grid {
    grid-template-columns: 1fr;
  }

  .side-panel {
    min-height: 0;
  }

  .callout-inner {
    align-items: flex-start;
    flex-direction: column;
  }
}

@media (max-width: 620px) {
  .header-inner,
  section {
    padding-left: 18px;
    padding-right: 18px;
  }

  .site-header {
    position: static;
  }

  .brand-name strong {
    font-size: 1.2rem;
  }

  .nav {
    display: flex;
    gap: 4px;
    width: 100%;
  }

  .nav a {
    font-size: 0.86rem;
    padding: 9px 8px;
  }

  h1 {
    font-size: 2.35rem;
    line-height: 1.04;
  }

  h2 {
    font-size: 1.62rem;
  }

  .lead {
    font-size: 1.04rem;
  }

  .page-hero {
    background:
      linear-gradient(90deg, rgba(251, 250, 247, 0.98), rgba(251, 250, 247, 0.88)),
      url("pen.svg") right -42px bottom 24px / 190px no-repeat,
      linear-gradient(135deg, var(--paper), #e7e1d8);
    padding-bottom: 48px;
    padding-top: 52px;
  }

  .button {
    width: 100%;
  }

  .footer-inner {
    align-items: stretch;
    flex-direction: column;
  }
}