Income Taxes	3 Months Ended
Dec. 27, 2014
Income Taxes [Abstract]
Income Taxes	D. INCOME TAXES The Company’s continuing practice is to recognize interest and penalties related to uncertain tax positions and related matters in income tax expense. As of December 27, 2014, the Company had approximately $57,000 accrued for interest and penalties. The Company’s effective tax rate differs from the federal statutory rate primarily as a result of state income taxes and tax credits. As of December 27, 2014, the Company had gross unrecognized tax benefits of approximately $158,000, all of which, if recognized, would affect the effective tax rate. The Company does not expect that the total amounts of unrecognized tax benefits will significantly increase or decrease within the next twelve months. The Company files income tax returns with federal and various state jurisdictions. With few exceptions, the Company is no longer subject to federal and state income tax examinations by tax authorities for the years before 2011. The Company had approximately $1.2 million of refundable income taxes included in the caption “Other current assets” in the Condensed Consolidated Balance Sheets at September 27, 2014. On September 13, 2013, the IRS released final tangible property regulations under Sections 162(a) and 263(a) of the Internal Revenue Code regarding the deduction and capitalization of expenditures related to tangible property as well as dispositions of tangible property. These regulations will be effective for the Company’s fiscal year ending September 26, 2015. Taxpayers may elect to apply them to tax years beginning on or after January 1, 2012. The Company has determined that the regulations will not have a material impact on the Company’s consolidated results of operations, cash flows or financial position.

Income Taxes

3 Months Ended

Dec. 27, 2014

D. INCOME TAXES

The Company’s continuing practice is to recognize interest and penalties related to uncertain tax positions and related matters in income tax expense. As of December 27, 2014, the Company had approximately $57,000 accrued for interest and penalties.

The Company’s effective tax rate differs from the federal statutory rate primarily as a result of state income taxes and tax credits. As of December 27, 2014, the Company had gross unrecognized tax benefits of approximately $158,000, all of which, if recognized, would affect the effective tax rate. The Company does not expect that the total amounts of unrecognized tax benefits will significantly increase or decrease within the next twelve months.

The Company files income tax returns with federal and various state jurisdictions. With few exceptions, the Company is no longer subject to federal and state income tax examinations by tax authorities for the years before 2011.

The Company had approximately $1.2 million of refundable income taxes included in the caption “Other current assets” in the Condensed Consolidated Balance Sheets at September 27, 2014.

On September 13, 2013, the IRS released final tangible property regulations under Sections 162(a) and 263(a) of the Internal Revenue Code regarding the deduction and capitalization of expenditures related to tangible property as well as dispositions of tangible property. These regulations will be effective for the Company’s fiscal year ending September 26, 2015. Taxpayers may elect to apply them to tax years beginning on or after January 1, 2012. The Company has determined that the regulations will not have a material impact on the Company’s consolidated results of operations, cash flows or financial position.