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Note 8 - Income Taxes
 3 Months Ended
Dec. 31, 2016
Notes to Financial Statements  
Income Tax Disclosure [Text Block]
8.
INCOME TAXES
 
At
December
31,
2016,
the Company had federal net operating losses (“NOLs”) and related state NOLs. The Company released
$188,000
and
$8,339,000
of its valuation allowance against its deferred tax assets during the years ended
September
30,
2016
and
2015,
respectively, as it determined that it was more likely than not that those assets would be realized. The Company continues to maintain a valuation allowance of
$
12,109,000
at
September
30,
2016
and
December
31,
2016
 as the Company believes that the negative evidence that it will be able to recover these net deferred tax assets outweighs the positive evidence.
 
The Company recorded an income tax benefit of
$486,528
and
$309,595,
reflecting effective tax rates of
37.4%
and
44.9%
for the
three
months ended
December
31,
2016
and
2015,
respectively. The tax benefit recorded in these
two
periods is related to the company’s losses for those periods and the determination that a valuation allowance is not required on the benefit related to those losses.
 
Accounting Standard Codification (“ASC”) 
740,
Accounting for Uncertainty in Income Taxes
, requires the Company to recognize in its consolidated financial statements uncertainties in tax positions taken that
may
not be sustained upon examination by the taxing authorities. If interest or penalties are assessed, the Company would recognize these charges as income tax expense. The Company has not recorded any income tax expense or benefit for uncertain tax positions.