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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income Before Income Tax Provision

The components of Income before income tax provision and the Income tax provision for the years ended December 31 are as follows:

			2022						2021
Income before income tax provision
Domestic			$	87,975					$	57,019
Foreign			(252)						(169)
			$	87,723					$	56,850
Income tax provision
Current income tax provision (benefit):
Federal			$	20,761					$	10,870
State			1,328						1,443
Foreign			(53)						(35)
Total current			22,036						12,278
Deferred income tax (benefit) provision:
Federal			(8,887)						(4,449)
State			416						896
Total deferred			(8,471)						(3,553)
			$	13,565					$	8,725

Effective Income Tax Rate Reconciliation

A reconciliation of the federal statutory and effective income tax rate for the years ended December 31 is as follows:

			2022						2021
Income before income tax provision			$	87,723					$	56,850
Statutory taxes at 21.0%			$	18,422					$	11,939
State and local income taxes			1,629						1,890
Non-deductible expenses			745						725
Percentage depletion			(4,866)						(6,245)
R&D and other federal credits			(300)						(363)
Settlements and uncertain tax positions			(787)						166
Other, net			(1,278)						613
Income tax provision			$	13,565					$	8,725
Effective income tax rate			15.5		%				15.3		%

Deferred Tax Assets and Liabilities

A detailed summary of the total deferred tax assets and liabilities in the Company's Consolidated Balance Sheets resulting from differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes is as follows:

			December 31
			2022						2021
Deferred tax assets
Lease liabilities			$	21,880					$	24,500
Tax carryforwards			12,398						13,837
Inventories			5,571						4,522
Accrued liabilities			8,176						9,243
Employee benefits			3,086						3,496
Land valuation adjustment			6,261						5,988
Other			6,850						6,527
Total deferred tax assets			64,222						68,113
Less: Valuation allowance			11,809						11,695
			52,413						56,418
Deferred tax liabilities
Lease right-of-use assets			21,880						24,500
Depreciation and depletion			19,665						25,851
Partnership investment - development costs			6,069						9,840
Accrued pension benefits			10,921						10,941
Total deferred tax liabilities			58,535						71,132
Net deferred liability			$	(6,122)					$	(14,714)

Summary of Tax Credit Carryforwards

The following table summarizes the tax carryforwards and associated carryforward periods and related valuation allowances where the Company has determined that realization is uncertain:

			December 31, 2022
			Net deferred tax asset						Valuation allowance						Carryforwards expire during:
State net operating loss			$	15,347					$	14,422					2023-2042

			December 31, 2021
			Net deferred tax asset						Valuation allowance						Carryforwards expire during:
State net operating loss			$	17,516					$	14,694					2022-2041

Unrecognized Tax Benefits Roll Forward

The following is a reconciliation of the Company's total gross unrecognized tax benefits, defined as the aggregate tax effect of differences between tax return positions and the benefits recognized in the financial statements for the years ended December 31, 2022 and 2021. Approximately $5.5 million and $6.4 million of the gross unrecognized tax benefits as of December 31, 2022 and 2021, respectively, relate to permanent items that, if recognized, would impact the effective income tax rate. This amount differs from the gross unrecognized tax benefits presented in the table below due to (1) the deferred tax asset which would be available if the position were not sustained upon audit and (2) the decrease in U.S. federal income taxes which would occur upon the recognition of the state tax benefits included herein.

			2022						2021
Balance at January 1			$	10,554					$	10,459
Additions based on tax positions related to prior years			—						95
Decreases based on settlements with tax authorities			(928)						—
Balance at December 31			$	9,626					$	10,554

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