//abrir ventana tarifas
 private void tarifasToolStripMenuItem_Click(object sender, EventArgs e)
 {
     if (tarifas == null)
     {
         tarifas             = new Tarifas();
         tarifas.MdiParent   = this;
         tarifas.FormClosed += new FormClosedEventHandler(CerrarFormaTarifas);
         tarifas.Show();
     }
     else
     {
         tarifas.Activate();
     }
 }
 private void CerrarFormaTarifas(object sender, FormClosedEventArgs e)
 {
     tarifas = null;
 }