.land-tax-article {font-size:16px;line-height:1.75;color:#34475e;}
.land-tax-article>h2 {max-width:920px;line-height:1.12;}
.land-tax-article>p:not(.eyebrow) {max-width:860px;margin:14px 0;font-size:16px;line-height:1.75;color:#34475e;}
.land-tax-article h3 {max-width:900px;margin:44px 0 16px;font-size:clamp(23px,2.8vw,30px);line-height:1.2;font-weight:650;letter-spacing:-.025em;color:var(--ink);scroll-margin-top:28px;}
.land-tax-article h4 {margin:28px 0 12px;font-size:20px;line-height:1.35;font-weight:600;color:var(--ink);}
.land-tax-article strong {font-weight:600;}
.land-tax-article a {color:#0865c6;text-decoration-thickness:1px;text-underline-offset:3px;overflow-wrap:anywhere;}
.land-tax-article a:hover {color:#034991;}
.land-tax-article a:focus-visible,.land-tax-article summary:focus-visible,.article-table-wrap:focus-visible {outline:2px solid #0871e9;outline-offset:4px;border-radius:4px;}
.land-tax-article ul,.land-tax-article ol {max-width:860px;padding-left:24px;}
.land-tax-article li {padding-left:3px;margin:9px 0;}
.land-tax-article blockquote {max-width:900px;margin:24px 0;padding:18px 24px;border-left:3px solid #2d9bf4;border-radius:0 18px 18px 0;background:#eef6ff;color:#243e5c;}
.land-tax-article blockquote p {margin:0;}
.article-toc {max-width:900px;margin:24px 0 32px;padding:12px 18px;border:1px solid var(--line);border-radius:18px;background:#fbfcfe;}
.article-toc summary {display:flex;align-items:center;justify-content:space-between;gap:18px;min-height:44px;cursor:pointer;list-style:none;font-weight:500;color:var(--ink);}
.article-toc summary::-webkit-details-marker {display:none;}
.article-toc summary::after {content:'';flex:0 0 8px;width:8px;height:8px;border-right:1.5px solid currentColor;border-bottom:1.5px solid currentColor;transform:rotate(45deg);margin:0 4px 4px;}
.article-toc details[open] summary::after {transform:rotate(225deg);margin-bottom:0;}
.article-toc ol {display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:8px 32px;margin:14px 0 10px;padding-left:22px;font-size:14px;line-height:1.5;}
.article-toc li {margin:0;}
.article-table-wrap {max-width:980px;margin:24px 0;overflow-x:auto;border:1px solid var(--line);border-radius:18px;background:#fff;}
.article-table-wrap table {width:100%;min-width:600px;border-collapse:collapse;font-size:14px;line-height:1.55;}
.article-table-wrap caption {padding:14px 18px;text-align:left;font-weight:500;color:var(--ink);background:#edf5fd;}
.article-table-wrap th,.article-table-wrap td {padding:14px 18px;text-align:left;vertical-align:top;border-top:1px solid #e2e8f0;}
.article-table-wrap th {font-weight:500;color:var(--ink);background:#f6f9fc;}
.article-table-wrap tr:nth-child(even) td {background:#fafcfe;}
.land-tax-article>.article-table-scroll-note {display:none;}
.land-tax-article .example-grid {max-width:980px;}
.land-tax-article .example-card {padding:22px;}
.land-tax-article .example-card h4 {margin:0 0 12px;}
.land-tax-article .example-card p {margin:0;font-size:15px;line-height:1.7;color:#34475e;}
@media(max-width:700px) {
  .land-tax-article,.land-tax-article>p:not(.eyebrow) {font-size:15px;line-height:1.7;}
  .land-tax-article h3 {margin-top:34px;}
  .land-tax-article blockquote {padding:16px 18px;}
  .article-toc {padding:10px 14px;}
  .article-toc summary {font-size:14px;line-height:1.5;}
  .article-toc ol {grid-template-columns:1fr;}
  .article-table-wrap table {font-size:13px;}
  .land-tax-article>.article-table-scroll-note {display:block;margin:20px 0 -12px;font-size:12px;line-height:1.5;color:var(--muted);}
  .article-table-wrap th,.article-table-wrap td {padding:12px 14px;}
}