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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense

The components of income tax expense were:

			2023						2022						2021
Current:
Federal			$	10,185					8,570						8,587
State			4,281						3,170						2,633
Deferred:
Federal			(8,871)						(3,223)						(3,811)
State			361						(21)						960
			$	5,956					8,496						8,369

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 $90,943, $82,324 and $68,847 in 2023, 2022 and 2021, respectively:

			2023						2022						2021
Income tax at federal statutory rate			$	19,098					17,288						14,458
Increase (decrease) in taxes attributable to:
State taxes, net of federal income tax benefit			6,001						5,328						4,572
Uncertain tax positions			(4,330)						1,483						1,678
Property flow-through			(9,045)						(13,091)						(8,573)
Reversal of excess deferred taxes recognized in regulatory liability			(3,625)						(3,885)						(3,295)
Pension flow-through			(597)						27						429
Stock-based compensation			(491)						(297)						(331)
Other items, net			(1,055)						1,643						(569)
			$	5,956					8,496						8,369

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax liability as of December 31 was as follows:

			2023						2022
Deferred tax assets:
Advances and contributions			$	25,714					25,462
Unamortized investment tax credit			517						575
Pensions, postretirement benefits and stock-based compensation			17,844						23,161
Debt premium, net			4,157						4,868
California franchise tax			713						640
Deferred revenue			841						1,444
Tax related regulatory liability			24,358						25,750
Other			7,077						6,627
Total deferred tax assets			81,221						88,527
Deferred tax liabilities:
Utility plant			243,786						229,500
Pension and postretirement			13,247						17,709
Deferred gain and other-property			6,456						5,982
Regulatory asset - business combinations debt premium, net			4,157						4,868
Intangibles			2,693						2,943
Tax related regulatory asset			44,155						38,599
Section 481(a) adjustments			—						1,573
Other			5,255						5,508
Total deferred tax liabilities			319,749						306,682
Net deferred tax liabilities			$	238,528					218,155

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

			2023						2022						2021
Balance at beginning of year			$	9,004					7,961						6,468
Increase related to tax positions taken during the current year			231						1,549						1,376
Increase related to tax positions taken during a prior year			364						—						117
Reductions related to statute expiration			(1,191)						(284)						—
Reductions related to tax positions taken in a prior year			(3,897)						(222)						—
Balance at end of year			$	4,511					9,004						7,961

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