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Income Taxes | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Income Taxes | Income Taxes We are not a taxable entity for federal income tax purposes. As such, we do not directly pay federal income taxes. Other than with respect to our corporate subsidiaries and the Texas Margin Tax, our taxable income or loss is includible in the federal income tax returns of each of our partners. A few of our operations are owned by wholly-owned corporate subsidiaries that are taxable as corporations. We pay federal and state income taxes on these operations. Our income tax (benefit) expense is as follows:
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
Current: |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | — |
State | 690 |  |  | 650 |  |  | 591 |
Total current income tax expense | $ | 690 |  |  | $ | 650 |  |  | $ | 591 |
Deferred: |  |  |  |  |
Federal | $ | 1,097 |  |  | $ | 78 |  |  | $ | 930 |
State | (117) |  |  | 599 |  |  | (866) |
Total deferred income tax expense | $ | 980 |  |  | $ | 677 |  |  | $ | 64 |
Total income tax expense | $ | 1,670 |  |  | $ | 1,327 |  |  | $ | 655 |
Deferred income taxes relate to temporary differences based on tax laws and statutory rates that were enacted at the balance sheet date. Deferred tax assets and liabilities consist of the following:
| December 31,
| 2021 |  | 2020
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ | 16,174 |  |  | $ | 14,918 |
Other | 1,277 |  |  | 985 |
Total long-term deferred tax asset | 17,451 |  |  | 15,903 |
Valuation allowances | (2,760) |  |  | (2,366) |
Total deferred tax assets | $ | 14,691 |  |  | $ | 13,537 |
Deferred tax liabilities: |  |  |
Long-term: |  |  |
Fixed assets | $ | (1,803) |  |  | $ | (1,882) |
Intangible assets | (25,772) |  |  | (23,251) |
Other | (1,413) |  |  | (1,721) |
Total long-term liability | (28,988) |  |  | (26,854) |
Total deferred tax liabilities | $ | (28,988) |  |  | $ | (26,854) |
Total net deferred tax liability | $ | (14,297) |  |  | $ | (13,317) |
We record a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of the deferred tax assets depends on the ability to generate sufficient taxable income of the appropriate character in the future and in the appropriate taxing jurisdictions. The reconciliation between the Partnership's effective tax rate on income (loss) from operations and the statutory tax rate is as follows:
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
Income (loss) from operations before income taxes | $ | (136,362) |  |  | $ | (398,987) |  |  | $ | 100,721 |
Partnership income not subject to federal income tax | 140,092 |  |  | 398,729 |  |  | (99,832) |
Income (loss) subject to federal income taxes | $ | 3,730 |  |  | $ | (258) |  |  | $ | 889 |
Tax expense (benefit) at federal statutory rate | $ | 783 |  |  | $ | (54) |  |  | $ | 187 |
State income taxes, net of federal tax | 574 |  |  | 1,213 |  |  | 729 |
Return to provision, federal and state | (227) |  |  | (383) |  |  | (219) |
Other | 112 |  |  | 117 |  |  | (42) |
Valuation allowance | 428 |  |  | 434 |  |  | — |
Income tax expense | $ | 1,670 |  |  | $ | 1,327 |  |  | $ | 655 |
Effective tax rate on income (loss) from operations before income taxes | (1.2) | % |  | (0.3) | % |  | 0.7 | %
At December 31, 2021, 2020 and 2019, we had no uncertain tax positions.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 17 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.5.Q1) -URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 270 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
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