.p-stateguide{--sg-maxw:880px}.p-stateguide .sg-crumbs{max-width:var(--sg-maxw);color:var(--muted-dark);flex-wrap:wrap;gap:8px;margin:0 auto;padding:8px 40px 0;font-size:13px;display:flex}.p-stateguide .sg-crumbs a{color:var(--accent)}.p-stateguide .sg-crumbs [aria-current=page]{color:#ffffffb3}.p-stateguide .sg-hero{max-width:var(--sg-maxw);margin:0 auto;padding:28px 40px 56px}.p-stateguide .sg-h1{font-family:var(--serif);letter-spacing:-.5px;margin:10px 0 18px;font-size:48px;font-weight:400;line-height:1.06}.p-stateguide .sg-h1 .sg-ital{color:var(--muted-dark);font-style:italic}.p-stateguide .sg-hero-sub{color:#ffffffd6;max-width:640px;margin-bottom:28px;font-size:19px}.p-stateguide .sg-hero-meta{flex-wrap:wrap;align-items:center;gap:20px;display:flex}.p-stateguide .sg-reviewed{color:var(--muted-dark);font-size:13px}.p-stateguide .sg-body{color:var(--ink);background:#fff}.p-stateguide .sg-section{max-width:var(--sg-maxw);margin:0 auto;padding:30px 40px}.p-stateguide .sg-h2{font-family:var(--serif);letter-spacing:-.3px;margin-bottom:14px;font-size:30px;font-weight:400;line-height:1.15}.p-stateguide .sg-h2+.sg-answer{margin-top:-2px}.p-stateguide .sg-answer{color:var(--navy-900);border-left:3px solid var(--accent);margin-bottom:14px;padding-left:16px;font-size:19px;font-weight:600;line-height:1.45}.p-stateguide .sg-p{color:var(--body-light);margin-bottom:12px;font-size:17px;line-height:1.65}.p-stateguide .sg-takeaways{max-width:var(--sg-maxw);background:var(--callout);border:1px solid var(--border);border-left:4px solid var(--accent);margin:36px auto 6px;padding:26px 32px}.p-stateguide .sg-takeaways-h{font-family:var(--serif);color:var(--navy-900);margin-bottom:12px;font-size:22px;font-weight:400}.p-stateguide .sg-takeaways ul{gap:9px;margin:0;padding-left:22px;display:grid}.p-stateguide .sg-takeaways li{color:var(--body-light);font-size:16px;line-height:1.55}.p-stateguide .sg-reqs{grid-template-columns:1fr 1fr;gap:16px;margin-top:18px;display:grid}.p-stateguide .sg-req{border:1px solid var(--border);padding:18px 20px}.p-stateguide .sg-req-t{color:var(--navy-900);margin-bottom:6px;font-size:16px;font-weight:600}.p-stateguide .sg-req-b{color:var(--body-light);font-size:15px;line-height:1.55}.p-stateguide .sg-incl{grid-template-columns:1fr 1fr;gap:16px;margin-top:16px;display:grid}.p-stateguide .sg-incl-col{border:1px solid var(--border);padding:20px 22px}.p-stateguide .sg-incl-h{align-items:center;gap:9px;margin-bottom:12px;font-size:16px;font-weight:600;display:flex}.p-stateguide .sg-incl-yes{background:#1f7a4d0d}.p-stateguide .sg-incl-yes .sg-incl-h{color:var(--success)}.p-stateguide .sg-incl-no{background:#22222208}.p-stateguide .sg-incl-no .sg-incl-h{color:#9a3434}.p-stateguide .sg-incl-col ul{gap:8px;margin:0;padding-left:20px;display:grid}.p-stateguide .sg-incl-col li{color:var(--body-light);font-size:15px;line-height:1.5}.p-stateguide .sg-facts{border-collapse:collapse;width:100%;margin-top:8px;font-size:16px}.p-stateguide .sg-facts th,.p-stateguide .sg-facts td{text-align:left;vertical-align:top;border:1px solid var(--border);padding:14px 16px;line-height:1.5}.p-stateguide .sg-facts th{background:var(--callout);width:32%;color:var(--navy-900);font-weight:600}.p-stateguide .sg-facts td{color:var(--body-light)}.p-stateguide .sg-steps{grid-template-columns:repeat(3,1fr);gap:16px;margin:20px 0;display:grid}.p-stateguide .sg-step{border:1px solid var(--border);padding:20px}.p-stateguide .sg-step-no{background:var(--navy-900);color:#fff;border-radius:50%;justify-content:center;align-items:center;width:30px;height:30px;margin-bottom:12px;font-size:15px;display:inline-flex}.p-stateguide .sg-step-t{color:var(--navy-900);margin-bottom:6px;font-size:16px;font-weight:600}.p-stateguide .sg-step-b{color:var(--body-light);font-size:15px;line-height:1.55}.p-stateguide .sg-note{background:var(--callout);border:1px solid var(--border);color:var(--body-light);margin-bottom:22px;padding:16px 18px;font-size:15px;line-height:1.55}.p-stateguide .sg-advisory{background:#fdf6e7;border:1px solid #e7cf9a;margin-bottom:26px;padding:18px 22px}.p-stateguide .sg-advisory-t{color:var(--navy-900,#142136);margin-bottom:6px;font-size:16px;font-weight:600}.p-stateguide .sg-advisory-b{color:var(--body-light);font-size:15px;line-height:1.6}.p-stateguide .sg-note strong{color:var(--navy-900)}.p-stateguide .sg-cta{background:var(--navy-900);color:#fff}.p-stateguide .sg-faqs{gap:10px;margin-top:12px;display:grid}.p-stateguide .sg-faq{border:1px solid var(--border)}.p-stateguide .sg-faq summary{cursor:pointer;color:var(--navy-900);justify-content:space-between;align-items:center;gap:16px;padding:16px 20px;font-size:16px;font-weight:600;list-style:none;display:flex}.p-stateguide .sg-faq summary::-webkit-details-marker{display:none}.p-stateguide .sg-faq summary:after{content:"+";color:var(--muted-light);font-size:22px;font-weight:400;line-height:1}.p-stateguide .sg-faq[open] summary:after{content:"–"}.p-stateguide .sg-faq p{color:var(--body-light);padding:0 20px 18px;font-size:15px;line-height:1.6}.p-stateguide .sg-related{grid-template-columns:repeat(3,1fr);gap:14px;margin-top:12px;display:grid}.p-stateguide .sg-related-card{border:1px solid var(--border);flex-direction:column;gap:6px;padding:18px 20px;transition:border-color .15s;display:flex}.p-stateguide .sg-related-card:hover{border-color:var(--navy-900)}.p-stateguide .sg-related-state{font-family:var(--serif);color:var(--navy-900);font-size:19px}.p-stateguide .sg-related-go{color:var(--link);font-size:14px}.p-stateguide .sg-related-all{background:var(--callout)}.p-stateguide .sg-disclaimer{max-width:var(--sg-maxw);color:var(--muted-light);margin:8px auto 0;padding:24px 40px 56px;font-size:13px;line-height:1.6}@media (max-width:860px){.p-stateguide .sg-crumbs,.p-stateguide .sg-hero,.p-stateguide .sg-section,.p-stateguide .sg-disclaimer{padding-left:20px;padding-right:20px}.p-stateguide .sg-takeaways{margin-left:20px;margin-right:20px;padding:22px}.p-stateguide .sg-h1{font-size:34px}.p-stateguide .sg-hero-sub{font-size:17px}.p-stateguide .sg-reqs,.p-stateguide .sg-incl,.p-stateguide .sg-steps,.p-stateguide .sg-related{grid-template-columns:1fr}.p-stateguide .sg-facts th{width:42%}}