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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of income tax expense were:
| 2020 |  | 2019 |  | 2018
Current: |  |  |  |  |
Federal | $ | 11,349 |  |  | 7,577 |  |  | 14,485 |
State | 2,528 |  |  | 2,126 |  |  | 5,066 |
Deferred: |  |  |  |  |
Federal | (8,073) |  |  | (1,929) |  |  | (7,702) |
State | 2,576 |  |  | 680 |  |  | (1,784) |
| $ | 8,380 |  |  | 8,454 |  |  | 10,065 |
Schedule of Effective Income Tax Rate Reconciliation | The following table reconciles income tax expense to the amount computed by applying the federal statutory rate to income before income taxes of $69,895, $32,081 and $48,832 in 2020, 2019 and 2018:
| 2020 |  | 2019 |  | 2018
Income tax at federal statutory rate | $ | 14,678 |  |  | 6,737 |  |  | 10,255 |
Increase (decrease) in taxes attributable to: |  |  |  |  |
State taxes, net of federal income tax benefit | 4,142 |  |  | 2,251 |  |  | 3,420 |
Uncertain tax positions | 1,351 |  |  | 323 |  |  | 24 |
Property flow-through | (9,215) |  |  | (2,054) |  |  | (839) |
Capitalized merger costs | (296) |  |  | 5,350 |  |  | — |
Tax reform - rate change impact on deferred taxes | — |  |  | 77 |  |  | — |
Reversal of excess deferred taxes recognized in regulatory liability | (2,912) |  |  | (2,355) |  |  | (1,383) |
Pension flow-through | 92 |  |  | (1,244) |  |  | — |
Stock-based compensation | (333) |  |  | (223) |  |  | (1,602) |
Other items, net | 873 |  |  | (408) |  |  | 190 |
| $ | 8,380 |  |  | 8,454 |  |  | 10,065 |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred tax liability as of December 31 was as follows:
| 2020 |  | 2019
Deferred tax assets: |  |  |
Advances and contributions | $ | 22,573 |  |  | 19,547 |
Unamortized investment tax credit | 619 |  |  | 649 |
Pensions, postretirement benefits and stock-based compensation | 41,180 |  |  | 32,450 |
Debt premium, net | 6,290 |  |  | 7,002 |
California franchise tax | 756 |  |  | 456 |
Net operating loss | 550 |  |  | 1,046 |
Other | 6,792 |  |  | 7,211 |
Gross deferred tax assets | 78,760 |  |  | 68,361 |
Valuation allowance | — |  |  | (1,924) |
Total deferred tax assets | 78,760 |  |  | 66,437 |
Deferred tax liabilities: |  |  |
Utility plant | 209,541 |  |  | 211,079 |
Pension and postretirement | 31,227 |  |  | 22,263 |
Deferred gain and other-property | 5,875 |  |  | 5,872 |
Regulatory asset - business combinations debt premium, net | 6,290 |  |  | 7,002 |
Intangibles | 3,443 |  |  | 3,693 |
Deferred revenue | 297 |  |  | 1,962 |
Regulatory asset - income tax temporary differences, net | 1,195 |  |  | 295 |
Section 481(a) adjustments | 4,763 |  |  | 5,721 |
Other | 7,544 |  |  | 4,148 |
Total deferred tax liabilities | 270,175 |  |  | 262,035 |
Net deferred tax liabilities | $ | 191,415 |  |  | 195,598 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
| 2020 |  | 2019 |  | 2018
Balance at beginning of year | $ | 3,834 |  |  | 1,382 |  |  | 1,307 |
Increase related to tax positions taken during the current year | 1,104 |  |  | 351 |  |  | — |
Increase related to tax positions taken during a prior year | 1,530 |  |  | 3,483 |  |  | 75 |
Reductions related to tax positions taken in a prior year | — |  |  | (1,382) |  |  | — |
Balance at end of year | $ | 6,468 |  |  | 3,834 |  |  | 1,382 |

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