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Income Taxes
 9 Months Ended
Sep. 30, 2023
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 September 30, 2023. The Company’s income tax returns are generally open to examination from 2019 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 and nine months ended September 30, 2023 and 2022, 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
September 30,		Nine Months Ended
September 30,
(in thousands)2023202220232022
Expected tax expense (benefit) at federal statutory$486 $(626)$1,828 $(1,524)
State income tax expense (benefit), net of federal tax effect124 (148)468 (361)
Revaluation of deferred tax liabilities— (108)— (108)
Excess tax deficiency from share-based compensation and other expense, net110 631 959 1,294 
Income tax expense (benefit)$720 $(251)$3,255 $(699)

The Company received $25.6 million in cash refunds for income taxes for the nine months ended September 30, 2023. The Company made no cash payments and received no cash refunds for income taxes for the nine months ended September 30, 2022.