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Income Taxes
 12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The Company files a consolidated U.S. federal income tax return and various state income tax returns. The provision for the federal and state income taxes attributable to income (loss) consists of the following components:
Years Ended December 31,
(in thousands)202220212020
Current expense (benefit)
Federal taxes$673 $(21,392)$(13,748)
State taxes(186)(2,565)(2,148)
Total current provision487 (23,957)(15,896)
Deferred (benefit) expense
Federal taxes(1,119)25,518 13,325 
State taxes(295)(3,255)1,581 
Total deferred (benefit) expense (1,414)22,263 14,906 
Income tax benefit$(927)$(1,694)$(990)
Effective tax rate10.0 %(27.2)%(168.9)%

A reconciliation of income tax expense (benefit) determined by applying the federal and state tax rates to income before income taxes is as follows:
 Years Ended December 31,
(in thousands)202220212020
Expected tax (benefit) expense at federal statutory$(1,954)$1,310 $24 
State income taxes, net of federal tax effect(410)438 54 
Revaluation of deferred tax liabilities— (5,206)— 
Stranded tax effects reclassified from other comprehensive income— 1,620 — 
Excess tax expense (benefit) from share based compensation and other expense, net818 144 (1,068)
Valuation allowance619 — — 
Income tax benefit$(927)$(1,694)$(990)

The change in effective tax rate between 2022 and 2021 was primarily a result of decreased income tax benefit due to a one-time benefit realized in 2021 as a result of the 2021 disposition of Wireless assets and operations (see Note 15, Discontinued Operations).

The Company's cash payments for income taxes were $0.1 million and $11.2 million for the years ended December 31, 2022 and 2021, respectively. The Company's cash refunds for income taxes were $9.5 million for the year ended December 31, 2020.
Deferred tax assets and liabilities are measured using enacted tax rates that are expected to apply in the year of reversal or settlement and arise from temporary differences between the US GAAP and tax bases of the following assets and liabilities:
(in thousands)December 31,
2022		December 31,
2021
Deferred tax assets:
Leases$14,809 $15,483 
Asset retirement obligations2,972 2,581 
Net operating loss carry-forwards28,398 5,878 
Pension liabilities978 2,148 
Accruals and stock-based compensation3,087 2,572 
Other5,767 6,300 
Total gross deferred tax assets56,011 34,962 
Less valuation allowance(619)— 
Net deferred tax assets55,392 34,962 
Deferred tax liabilities:
Property, plant and equipment109,852 92,449 
Leases14,541 15,410 
Intangible assets12,867 10,710 
Prepaid assets and other2,732 2,407 
Total gross deferred tax liabilities139,992 120,976 
Net deferred tax liabilities$84,600 $86,014 

The Company has a deferred tax asset of $28.4 million related to federal and various state net operating losses. As of December 31, 2022, the Company had approximately $125.6 million of federal net operating losses, including approximately $97.8 million of federal net operating losses generated after 2017. Federal net operating losses generated prior to 2018 expire through 2027. The Company also had approximately $40.0 million of state net operating losses, which can be carried forward indefinitely. The Company's income tax benefit for the year ended December 31, 2022 included tax expense of $0.6 million for a valuation allowance on deferred tax assets related to federal net operating losses expected to expire unutilized. The Company had no valuation allowances on deferred tax assets as of December 31, 2021.

As of December 31, 2022 and 2021, the Company had no unrecognized tax benefits. 
The Company is not currently subject to state or federal income tax audits as of December 31, 2022. The Company's returns are generally open to examination from 2019 forward and the net operating losses acquired from nTelos are open to examination from 2003 forward.