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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

INCOME TAXES

Schedule of provision for (benefit from) income taxes

​

​	​	​	​	​	​	​	​	​	​
​	​	Year Ended December 31,
​		2022			2021			2020
Current tax provision (benefit):	​	​	​	​	​	​	​	​	​
U.S. federal	​	$	—	​	$	(1)	​	$	(99)
State	​		1,064	​		366	​		326
Total current	​	​	1,064	​	​	365	​	​	227
Deferred tax provision (benefit):	​	​		​	​		​	​
U.S. federal	​	​	14,320	​	​	8,800	​	​	(17,246)
State	​		909	​		1,579	​		(518)
Total deferred	​	​	15,229	​	​	10,379	​	​	(17,764)
Provision for (benefit from) income taxes	​	$	16,293	​	$	10,744	​	$	(17,537)

​

Schedule of provision for (benefit from) income taxes

​

​	​	​	​	​	​	​	​	​	​
​	​	Year Ended December 31,
​	​	2022			2021			2020
Income taxes at U.S. federal statutory rate		$	12,724		$	8,182		$	(18,056)
Net state income taxes	​		1,795	​		1,374	​		(817)
Tax credits	​		(26)	​		(720)	​		(1,256)
Unrecognized tax benefits (1)	​		17	​		598	​		772
Valuation allowances and write off of tax attributes (2)	​		(68)	​		(167)	​		236
Executive compensation limitation	​		1,901	​		1,559	​		1,159
Stock	​		152	​		162	​		538
Other	​		(202)	​		(244)	​		(113)
Provision for (benefit from) income taxes	​	$	16,293	​	$	10,744	​	$	(17,537)

(1) Includes the expiration of statute of limitations. See “Unrecognized Tax Benefits” below for further details.

(2) See “Tax Attributes and Valuation Allowances” below for further details.

Schedule of deferred income tax balances

​

​	​	​	​	​	​	​
​	​	December 31,
​	​	2022		​	2021
Deferred tax assets:		​			​
Net operating loss carryforwards	​	$	191,916	​	$	196,654
Interest expense limitation carryforward	​		19,327	​		—
Accrued liabilities	​		4,979	​		4,527
Other	​		12,834	​		12,503
​	​	​	229,056	​	​	213,684
Valuation allowances (1)	​		(607)	​		(735)
Total deferred tax assets	​	​	228,449	​	​	212,949
​	​	​	​	​	​	​
Deferred tax liabilities:	​			​
Property, plant and equipment	​	​	(8,386)	​	​	(7,762)
Basis difference in the Partnership	​		(181,377)	​		(151,469)
Other	​		(6,187)	​		(6,975)
Total deferred tax liabilities	​		(195,950)	​		(166,206)
​	​	​	​	​	​	​
Net deferred tax asset (2)	​	$	32,499	​	$	46,743

(1) See “Tax Attributes and Valuation Allowances” below for further details.

(2) The 2022 net deferred tax assets are reflected in our consolidated balance sheets as deferred tax assets of $33.4 million and $47.9 million, respectively, and deferred tax liabilities of $0.9 million and $1.1 million, respectively.

Schedule of changes in valuation allowance

​

​	​	​	​	​	​	​	​	​	​
​	​	Year Ended December 31,
​	​	2022			2021			2020
Balance at beginning of period		$	(735)		$	(1,027)		$	(822)
Additions to valuation allowance	​	​	(88)	​	​	—	​	​	(205)
Reductions to valuation allowance	​	​	216	​	​	292	​	​	—
Balance at end of period	​	$	(607)	​	$	(735)	​	$	(1,027)

Schedule of changes in unrecognized tax benefits

​

​	​	​	​	​	​	​	​	​	​
​	​	Year Ended December 31,
​	​	2022			2021			2020
Beginning balance		$	19,594		$	18,892		$	18,453
Additions based on tax positions related to current year	​		2,151	​		2,246	​		2,397
Additions based on tax positions related to prior years	​		6	​		632	​		—
Reductions based on tax positions related to prior years	​		(105)	​		(138)	​		(73)
Reductions based on lapse of statute of limitations	​		(1,995)	​		(2,038)	​		(1,885)
Ending balance	​	$	19,651	​	$	19,594	​	$	18,892

​

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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