/* ARTICLE / GUIDE PAGE, version 2 (2026-10-05) — the state-page chassis for articles.
   Everything under #dlr101-gd, so nothing reaches the header, the footer, or another page.
   Tokens and type scale come from parts/statepage-style.php. Divi and the Customizer reach in
   (p/heading padding, ul list-style, heading letter-spacing !important) — the resets below undo that. */
#dlr101-gd{--navy:#0a396f;--gold:#f2c93c;--white:#fff;--gray:#f3f6fa;--ink:#132033;--muted:#3c4658;--line:#dde3ec;--green:#1f9d55;--blue:#0077cc;--blue-d:#005ba3;--gov-bg:#eef2f7;--gov-fg:#344d6e;
  --font:Inter,-apple-system,BlinkMacSystemFont,'Segoe UI',Helvetica,Arial,sans-serif;--fs-2:clamp(2rem,3.8vw,2.5rem);--fs-3:1.375rem;
  --s1:8px;--s2:16px;--s3:24px;--s4:32px;--s5:48px;--s6:64px;--s7:96px;--radius:14px;--measure:38rem;--shadow:0 1px 2px rgba(10,57,111,.05),0 10px 28px rgba(10,57,111,.07);
  background:var(--white);font-family:var(--font);font-size:20px;line-height:1.6;color:var(--muted);-webkit-font-smoothing:antialiased;-webkit-text-size-adjust:100%;overflow-x:clip}
#dlr101-gd *,#dlr101-gd *::before,#dlr101-gd *::after{box-sizing:border-box}
#dlr101-gd p,#dlr101-gd h1,#dlr101-gd h2,#dlr101-gd h3,#dlr101-gd h4{padding:0;font-family:inherit!important}
#dlr101-gd h1,#dlr101-gd h2,#dlr101-gd h3,#dlr101-gd h4{color:var(--navy);margin:0;line-height:1.12;font-weight:800;letter-spacing:-.02em!important}
#dlr101-gd a{color:var(--blue);font-weight:600;text-decoration:underline;text-underline-offset:3px;text-decoration-thickness:1.5px;text-decoration-color:transparent;transition:text-decoration-color .12s,color .12s}
#dlr101-gd a:hover{color:var(--blue-d);text-decoration-color:currentColor}
#dlr101-gd :focus-visible{outline:3px solid var(--gold);outline-offset:3px}

/* container = the header bar's gutters (92% / 1420px; 16 / 14 / 10px below 980) */
#dlr101-gd .dlr101-gd-wrap{width:92%;max-width:1420px;margin:0 auto}
@media (max-width:980px){#dlr101-gd .dlr101-gd-wrap{width:auto;padding-left:16px;padding-right:16px}}
@media (max-width:430px){#dlr101-gd .dlr101-gd-wrap{padding-left:14px;padding-right:14px}}
@media (max-width:355px){#dlr101-gd .dlr101-gd-wrap{padding-left:10px;padding-right:10px}}

/* ---------- hero ---------- */
#dlr101-gd .dlr101-gd-hero{border-bottom:1px solid var(--line)}
#dlr101-gd .dlr101-gd-hero>.dlr101-gd-wrap{padding-top:32px;padding-bottom:64px}
#dlr101-gd .dlr101-gd-top{display:flex;align-items:stretch;gap:var(--s3);padding-bottom:var(--s3);border-bottom:1px solid var(--line);margin-bottom:var(--s5)}
#dlr101-gd .dlr101-gd-top>div{display:flex;flex-direction:column;justify-content:center;gap:4px;min-width:0}
#dlr101-gd .dlr101-gd-flag{width:96px;height:auto;flex:none;align-self:flex-start;border-radius:6px;border:1px solid var(--line)}
#dlr101-gd .dlr101-gd-crumb{font-size:14px;font-weight:700;letter-spacing:.01em;color:var(--muted);line-height:1.5}
#dlr101-gd .dlr101-gd-crumb a{color:var(--muted);font-weight:700}
#dlr101-gd .dlr101-gd-crumb a:hover{color:var(--blue)}
#dlr101-gd .dlr101-gd-crumb .breadcrumb_last,#dlr101-gd .dlr101-gd-crumb strong{color:var(--navy);font-weight:700}
#dlr101-gd .dlr101-gd-cred{display:flex;align-items:center;gap:7px;margin:0;font-size:14px;line-height:1.45;color:var(--muted)}
#dlr101-gd .dlr101-gd-cred svg{width:16px;height:16px;flex:none;color:var(--green)}
#dlr101-gd .dlr101-gd-cred b{color:var(--navy);font-weight:700}
#dlr101-gd .dlr101-gd-herogrid{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,1fr);gap:var(--s6);align-items:center}
#dlr101-gd .dlr101-gd-herogrid--solo{grid-template-columns:minmax(0,1fr)}
#dlr101-gd .dlr101-gd-pill{display:inline-block;margin:0 0 12px;border-radius:999px;padding:4px 12px;font-size:12px;font-weight:800;letter-spacing:.08em;text-transform:uppercase;background:#e6f4ec;color:#15703c}
#dlr101-gd .dlr101-gd-dates{font-size:14px;margin:0 0 var(--s2);line-height:1.5}
#dlr101-gd .dlr101-gd-dates a{color:inherit;font-weight:600}
#dlr101-gd .dlr101-gd-live{display:inline-flex;align-items:center;gap:8px;font-weight:700;color:var(--navy)}
#dlr101-gd .dlr101-gd-live i{width:8px;height:8px;border-radius:50%;background:var(--green);box-shadow:0 0 0 3px rgba(31,157,85,.18)}
#dlr101-gd .dlr101-gd-hero h1{font-size:clamp(40px,4.4vw,52px);letter-spacing:-.03em!important;margin:0 0 var(--s3);max-width:17ch;text-wrap:balance;line-height:1.1}
#dlr101-gd .dlr101-gd-lede{font-size:19px;max-width:52ch;margin:0}
#dlr101-gd .dlr101-gd-note{font-size:16px;max-width:52ch;margin:var(--s2) 0 0}
#dlr101-gd .dlr101-gd-stats{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));margin-top:var(--s3);max-width:30rem;border-top:1px solid var(--line)}
#dlr101-gd .dlr101-gd-stats div{padding:10px 12px 10px 0;border-bottom:1px solid var(--line)}
#dlr101-gd .dlr101-gd-stats div:nth-child(even){padding-left:16px;border-left:1px solid var(--line)}
#dlr101-gd .dlr101-gd-stats b{display:block;white-space:nowrap;font-size:20px;line-height:1.2;font-weight:800;color:var(--navy);letter-spacing:-.02em;font-variant-numeric:tabular-nums}
#dlr101-gd .dlr101-gd-stats span{display:block;font-size:13.5px;line-height:1.35;margin-top:2px}
#dlr101-gd .dlr101-gd-media img{display:block;width:100%;height:auto;max-width:100%;border-radius:var(--radius)}
#dlr101-gd .dlr101-gd-media--tall img{aspect-ratio:16/10;height:auto;object-fit:contain;padding:28px 0;background:linear-gradient(160deg,#eef2f7,#dfe6ef)}

/* ---------- body: chips | article | more guides ---------- */
#dlr101-gd .dlr101-gd-body>.dlr101-gd-wrap{padding-top:var(--s6);padding-bottom:var(--s7)}
#dlr101-gd .dlr101-gd-cols{display:grid;grid-template-columns:15rem minmax(0,46rem) 15rem;gap:40px;align-items:start;justify-content:space-between}
#dlr101-gd .dlr101-gd-cols--noside{grid-template-columns:15rem minmax(0,46rem);justify-content:start;gap:var(--s6)}
#dlr101-gd .dlr101-gd-rail{position:sticky;top:calc(var(--s4) + 14px);align-self:start}
#dlr101-gd .dlr101-gd-side{align-self:start}
#dlr101-gd .dlr101-gd-railhd,#dlr101-gd .dlr101-gd-sidehd{font-size:13px;font-weight:800;letter-spacing:.08em;text-transform:uppercase;color:var(--muted);margin:0 0 12px;line-height:1.4}
#dlr101-gd .dlr101-gd-toc{display:flex;flex-wrap:wrap;gap:8px}
#dlr101-gd .dlr101-gd-toc a{display:flex;align-items:center;white-space:nowrap;text-decoration:none;background:var(--gray);border-radius:6px;padding:11px 14px;font-size:15px;font-weight:700;color:var(--gov-fg);position:relative;transition:background .15s;line-height:1.2}
#dlr101-gd .dlr101-gd-toc a:hover{background:var(--line);color:var(--gov-fg)}
#dlr101-gd .dlr101-gd-toc a::after{content:"";position:absolute;inset:0;border-radius:6px;box-shadow:inset 0 0 0 2px var(--gov-fg);opacity:0;pointer-events:none}
#dlr101-gd .dlr101-gd-toc a.is-on::after{opacity:1}
#dlr101-gd .dlr101-gd-main{min-width:0}
#dlr101-gd .dlr101-gd-sidebox+.dlr101-gd-sidebox{margin-top:var(--s4)}
#dlr101-gd .dlr101-gd-side ul{list-style:disc;margin:0;padding:0 0 0 18px}
#dlr101-gd .dlr101-gd-side li{margin:0 0 10px;padding:0;font-size:15px;line-height:1.4;color:var(--muted)}
#dlr101-gd .dlr101-gd-side li::marker{color:var(--gold)}
#dlr101-gd .dlr101-gd-side li a{font-weight:600;color:var(--gov-fg)}
#dlr101-gd .dlr101-gd-side li a:hover{color:var(--blue)}

/* ---------- the article (block editor output) ---------- */
#dlr101-gd .dlr101-gd-content>*{max-width:var(--measure)}
#dlr101-gd .dlr101-gd-content>.dlr101-kit,#dlr101-gd .dlr101-gd-content>.wp-block-group.dlr101-kit{max-width:none}
#dlr101-gd .dlr101-gd-content p{margin:0 0 var(--s3);font-size:20px;line-height:1.6}
#dlr101-gd .dlr101-gd-content h2{font-size:var(--fs-2);letter-spacing:-.03em!important;line-height:1.22;margin:var(--s7) 0 var(--s4);position:relative;padding-bottom:20px;text-wrap:balance;scroll-margin-top:24px}
#dlr101-gd .dlr101-gd-content h2::before{display:none}
#dlr101-gd .dlr101-gd-content h2::after{content:"";position:absolute;left:0;bottom:0;width:71px;height:3px;border-radius:2px;background:var(--gold)}
#dlr101-gd .dlr101-gd-content>h2:first-of-type{margin-top:0}
#dlr101-gd .dlr101-gd-content>.dlr101-anchor{display:block;height:0;overflow:hidden}
#dlr101-gd .dlr101-gd-content h3{font-size:26px;line-height:1.25;letter-spacing:-.015em!important;margin:var(--s5) 0 var(--s2);text-wrap:balance;scroll-margin-top:24px}
#dlr101-gd .dlr101-gd-content ul:not(.dlr101-gt-todo){list-style:none;padding:0;margin:0 0 var(--s3)}
#dlr101-gd .dlr101-gd-content ul:not(.dlr101-gt-todo)>li{position:relative;padding:0 0 0 28px;margin:0 0 14px;font-size:20px;line-height:1.6;list-style:none}
#dlr101-gd .dlr101-gd-content ul:not(.dlr101-gt-todo)>li::before{content:"";position:absolute;left:4px;top:12px;width:7px;height:7px;border-radius:50%;background:var(--gold)}
#dlr101-gd .dlr101-gd-content ol{padding:0 0 0 28px;margin:0 0 var(--s3);list-style:decimal}
#dlr101-gd .dlr101-gd-content ol>li{margin:0 0 14px;padding-left:4px;font-size:20px;line-height:1.6}
#dlr101-gd .dlr101-gd-content ol>li::marker{color:var(--navy);font-weight:800}
#dlr101-gd .dlr101-gd-content li strong,#dlr101-gd .dlr101-gd-content p strong{color:var(--ink);font-weight:700}

/* tables: the state-page table */
#dlr101-gd .dlr101-gd-content figure.wp-block-table{margin:var(--s4) 0;border:2px solid var(--line);border-radius:8px;overflow:hidden;overflow-x:auto}
#dlr101-gd .dlr101-gd-content figure.wp-block-table table{border-collapse:separate;border-spacing:0;width:100%;margin:0;font-size:16px;line-height:1.45;border:0}
#dlr101-gd .dlr101-gd-content figure.wp-block-table th{background:var(--gov-bg);color:var(--gov-fg);font-size:16px;font-weight:800;padding:12px 16px;text-align:left;border:0;border-bottom:2px solid var(--line)}
#dlr101-gd .dlr101-gd-content figure.wp-block-table td{padding:14px 16px;border:0;border-top:1px solid var(--line);vertical-align:top;color:var(--muted);background:none}
#dlr101-gd .dlr101-gd-content figure.wp-block-table tbody tr:first-child td{border-top:0}
#dlr101-gd .dlr101-gd-content figure.wp-block-table td:first-child{width:46%;font-size:17px;font-weight:800;color:var(--navy)}
#dlr101-gd .dlr101-gd-content figure.wp-block-table tbody tr:hover td{background:var(--gray)}

/* law quotes: the block-styles collapse, restyled as a quiet line until opened */
#dlr101-gd .dlr101-gd-content details.dlr101-lawref{max-width:var(--measure);margin:calc(var(--s2) * -1) 0 var(--s3);border:0;background:none;padding:0;box-shadow:none}
#dlr101-gd .dlr101-gd-content details.dlr101-lawref>summary{display:flex;align-items:center;gap:8px;padding:8px 0;font-size:16px;font-weight:700;color:var(--gov-fg);cursor:pointer;list-style:none;background:none;border:0;line-height:1.4}
#dlr101-gd .dlr101-gd-content details.dlr101-lawref>summary::-webkit-details-marker{display:none}
#dlr101-gd .dlr101-gd-content details.dlr101-lawref .dlr101-lawref-ic{width:16px;height:16px;flex:none}
#dlr101-gd .dlr101-gd-content details.dlr101-lawref .dlr101-lawref-ref{font-weight:600;color:var(--muted);background:none;padding:0}
#dlr101-gd .dlr101-gd-content details.dlr101-lawref .dlr101-lawref-chv{width:18px;height:18px;flex:none;transition:transform .15s}
#dlr101-gd .dlr101-gd-content details.dlr101-lawref[open] .dlr101-lawref-chv{transform:rotate(180deg)}
#dlr101-gd .dlr101-gd-content details.dlr101-lawref blockquote{margin:8px 0 0;padding:16px 20px;border:0;border-left:3px solid var(--navy);background:var(--gray);border-radius:0 8px 8px 0;font-size:17px;line-height:1.6;color:var(--ink);font-style:normal}
#dlr101-gd .dlr101-gd-content details.dlr101-lawref blockquote p{font-size:17px;margin:0 0 8px;color:var(--ink)}
#dlr101-gd .dlr101-gd-content details.dlr101-lawref blockquote cite{display:block;font-size:15px;font-style:normal}

/* callout: the state-page callout */
#dlr101-gd .dlr101-gd-content .dlr101-callout{margin:0 0 var(--s3);padding:18px 22px;background:var(--gray);border-radius:8px;max-width:var(--measure)}
#dlr101-gd .dlr101-gd-content .dlr101-callout p{font-size:18px;line-height:1.55;margin:0}
#dlr101-gd .dlr101-gd-content .dlr101-callout p:first-child{font-weight:800;color:var(--gov-fg);margin-bottom:4px}

/* the contract box, quoted */
#dlr101-gd .dlr101-gd-content p.dlr101-contract{border:2px solid var(--ink);padding:18px 20px;font-family:Georgia,'Times New Roman',serif;font-size:16.5px;line-height:1.55;color:#111;background:var(--white)}
#dlr101-gd .dlr101-gd-content p.dlr101-contract strong{display:block;margin-bottom:10px;color:#111}

/* free forms grid */
#dlr101-gd .dlr101-gd-content .dlr101-kit,#dlr101-gd .dlr101-gd-content .dlr101-kit>.wp-block-group__inner-container{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:var(--s4) var(--s3);margin:0 0 var(--s3)}
#dlr101-gd .dlr101-gd-content .dlr101-kit>.wp-block-group__inner-container{margin:0}
#dlr101-gd .dlr101-gd-content p.dlr101-kit-grp{font-size:13px;font-weight:800;letter-spacing:.08em;text-transform:uppercase;color:var(--muted);margin:var(--s5) 0 var(--s3)}
#dlr101-gd .dlr101-gd-content p.dlr101-small{font-size:17px}

/* notice images */
#dlr101-gd .dlr101-gd-content .dlr101-notice-pair{display:grid;grid-template-columns:1fr 1fr;gap:var(--s3);max-width:var(--measure);margin:0 0 var(--s4)}
#dlr101-gd .dlr101-gd-content .dlr101-notice-pair figure{margin:0}
#dlr101-gd .dlr101-gd-content .dlr101-notice-pair img{border:2px solid var(--line);border-radius:10px;width:100%;height:auto}
#dlr101-gd .dlr101-gd-content .dlr101-notice-pair figcaption{font-size:14px;line-height:1.45;color:var(--muted);margin-top:8px;text-align:left}

/* Common Questions: the state-page FAQ */
#dlr101-gd .dlr101-gd-content details.dlr101-faq{border:0;border-bottom:1px solid var(--line);max-width:var(--measure);margin:0;padding:0;background:none}
#dlr101-gd .dlr101-gd-content h2+details.dlr101-faq{border-top:1.5px solid var(--line)}
#dlr101-gd .dlr101-gd-content details.dlr101-faq>summary{display:flex;align-items:center;justify-content:space-between;gap:var(--s3);min-height:56px;padding:var(--s3) var(--s2);font-size:var(--fs-3);font-weight:800;color:var(--blue);cursor:pointer;list-style:none;line-height:1.3}
#dlr101-gd .dlr101-gd-content details.dlr101-faq>summary::-webkit-details-marker{display:none}
#dlr101-gd .dlr101-gd-content details.dlr101-faq>summary::after{content:"+";font-size:28px;font-weight:600;line-height:1;flex:none;transition:transform .15s}
#dlr101-gd .dlr101-gd-content details.dlr101-faq[open]>summary::after{transform:rotate(45deg)}
#dlr101-gd .dlr101-gd-content details.dlr101-faq>summary:hover{color:var(--blue-d)}
#dlr101-gd .dlr101-gd-content details.dlr101-faq p{padding:0 var(--s2) var(--s3);margin:0}

/* Sources and Page updates: the slim drop-down the LLC and state pages use */
#dlr101-gd .dlr101-gd-content details.dlr101-foot{max-width:var(--measure);margin:var(--s5) 0 0;border:0;padding:0;background:none;scroll-margin-top:96px}
#dlr101-gd .dlr101-gd-content details.dlr101-foot+details.dlr101-foot{margin-top:var(--s1)}
#dlr101-gd .dlr101-gd-content details.dlr101-foot>summary{display:inline-flex;align-items:center;gap:10px;padding:12px 0;font-size:var(--fs-3);font-weight:800;color:var(--blue);cursor:pointer;list-style:none}
#dlr101-gd .dlr101-gd-content details.dlr101-foot>summary::-webkit-details-marker{display:none}
#dlr101-gd .dlr101-gd-content details.dlr101-foot>summary::after{content:"";width:9px;height:9px;border:solid currentColor;border-width:0 2.5px 2.5px 0;transform:rotate(45deg) translateY(-3px);transition:transform .15s}
#dlr101-gd .dlr101-gd-content details.dlr101-foot[open]>summary::after{transform:rotate(225deg) translateY(-2px)}
#dlr101-gd .dlr101-gd-content details.dlr101-foot>summary:hover{color:var(--blue-d)}
#dlr101-gd .dlr101-gd-content details.dlr101-foot p,#dlr101-gd .dlr101-gd-content details.dlr101-foot li{font-size:16px!important;line-height:1.55}
#dlr101-gd .dlr101-gd-content details.dlr101-foot ul{padding-left:var(--s2)}

/* author box below the article */
#dlr101-gd .dlr101-gd-author{max-width:var(--measure);margin-top:var(--s7)}

/* ---------- widths ---------- */
@media (max-width:1300px){
  #dlr101-gd .dlr101-gd-cols{grid-template-columns:15rem minmax(0,46rem);justify-content:start;gap:var(--s4) 40px}
  #dlr101-gd .dlr101-gd-side{grid-column:2;position:static;border-top:1px solid var(--line);padding-top:var(--s5);max-width:var(--measure)}
}
@media (max-width:1100px){#dlr101-gd .dlr101-gd-herogrid{grid-template-columns:minmax(0,1fr)}#dlr101-gd .dlr101-gd-media{max-width:40rem}}
@media (max-width:960px){
  #dlr101-gd .dlr101-gd-cols,#dlr101-gd .dlr101-gd-cols--noside{grid-template-columns:minmax(0,1fr);gap:0}
  #dlr101-gd .dlr101-gd-rail{position:static;margin-bottom:var(--s5);min-width:0}
  #dlr101-gd .dlr101-gd-side{grid-column:auto;margin-top:var(--s5)}
  #dlr101-gd .dlr101-gd-content>*{max-width:none}
}
@media (max-width:700px){
  #dlr101-gd .dlr101-gd-content .dlr101-kit,#dlr101-gd .dlr101-gd-content .dlr101-kit>.wp-block-group__inner-container{grid-template-columns:1fr 1fr}
  #dlr101-gd .dlr101-gd-content h3{font-size:23px}
}
@media (max-width:560px){
  #dlr101-gd,#dlr101-gd .dlr101-gd-content p,#dlr101-gd .dlr101-gd-content li{font-size:18px}
  #dlr101-gd .dlr101-gd-flag{width:72px}
  #dlr101-gd .dlr101-gd-hero>.dlr101-gd-wrap{padding-bottom:var(--s5)}
}
@media print{#dlr101-gd .dlr101-gd-rail,#dlr101-gd .dlr101-gd-side{display:none}}