CSS code is not copyrightable by itself insofar as the markup goes.
However, owners can finagle their CSS implementation into something called trade dress, which is fancy-talk for how a company distinguishes itself from other competing companies.
To summarise a very long, long argument: copyright can be applied to the distinguishing design of a website. However, the markup as an entity cannot be by itself copyrighted.
Because HTML / CSS is not machine code (its markup or script), copyright laws can only be loosely applied to it.
Once you bring efficiency and algorithmic programming into the argument, those can be copyrighted in the United States. Therefore, if you, somehow, program a "special" algorithm into CSS, then the owner has full copyright over that block of code. He / she cannot, in any circumstance, copyright something like
a:link {text-decoration: none}