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Income Taxes
6 Months Ended
Jun. 30, 2021
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes The Company files U.S. federal income tax returns and various state income tax returns. The Company is not subject to any state or federal income tax audits as of June 30, 2021. The Company's returns are generally open to examination from 2017 forward and the net operating losses acquired in the acquisition of nTelos are open to examination from 2002 forward.
The effective tax rates for the three months ended June 30, 2021 and 2020, differ from the statutory U.S. federal income tax rate of 21% primarily due to the state income taxes, excess tax benefits and other discrete items.
 Three Months Ended
June 30,
Six Months Ended
June 30,
(in thousands)2021202020212020
Expected tax expense (benefit) at federal statutory$849 $(125)$1,683 $(254)
State income taxes, net of federal tax effect154 (27)469 (55)
Revaluation of deferred tax liabilities1,046 — 1,046 — 
Excess tax benefit from share based compensation and other expense, net136 92 (91)(516)
Income tax (benefit) expense $2,185 $(60)$3,107 $(825)

The Company's cash payments for income taxes were approximately $21.0 million in the six months ended June 30, 2021. The Company had no significant cash payments or refunds for income taxes during the six months ended June 30, 2020.