Income Taxes

The provision for income taxes consists of the following:



	Year Ended December 31,
	2018		2017			2016
Current
Federal	$	230	$	(965	)	$	8,337
State and local	161		(39		)	518
Foreign	72		—			—
Total current expense (benefit)	463		(1,004		)	8,855
Deferred
Federal	4,611		(2,221		)	537
State and local	48		416			2
Foreign	—		—			—
Total deferred income tax expense (benefit)	4,659		(1,805		)	539
Total income tax expense (benefit)	$	5,122	$	(2,809	)	$	9,394

Income tax expense differs from the amounts computed by applying the statutory income tax rates to pretax income. The statutory income tax rates were 21% for the year ended December 31, 2018 and 35.0% for the years ended December 31, 2017 and 2016. The reconciliations from the applicable statutory income tax rates to income tax (benefit) expense are as follows:



	Year Ended December 31,
	2018			2017			2016
At statutory rate	$	5,000		$	6,551		$	6,931
Non-deductible interest expense	—			—			1,948
State taxes, net of US federal benefit	209			377			339
Foreign taxes	72			—			—
Federal tax deductions	238			(73		)	(679		)
Change in applicable tax rate	144			(8,468		)	—
Provision to return permanent difference	(129		)	(767		)	933
Refund claims	(120		)	(201		)	—
Fuel tax credit	(243		)	(166		)	—
Foreign tax credit	(49		)	—			—
Other	—			(62		)	(78		)
Total income tax expense (benefit)	$	5,122		$	(2,809	)	$	9,394

Deferred income taxes reflect the net tax effects of loss and credit carry-forwards and temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes.

Significant components of the Company’s deferred tax assets for federal and state income taxes are as follows:



	Year Ended December 31,
	2018			2017
Deferred tax assets:
Reserves and accruals	$	918		$	176
Prepaid expenses and other	1,086			—
Federal net operating losses	7,391			—
State net operating losses	106			—
Total gross deferred tax assets	9,501			176
Deferred tax liabilities:
Prepaid expenses and other	—			(988		)
Depreciation and amortization	(27,399		)	(12,427		)
Total gross deferred tax liabilities	(27,399		)	(13,415		)
Noncurrent deferred tax liabilities, net	$	(17,898	)	$	(13,239	)

In assessing the realizability of deferred tax assets, the Company considered whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which those temporary differences become deductible. At December 31, 2018 and 2017, based on the Company’s future income projections and reversal of taxable temporary differences, management determined it was more likely than not that the Company will be able to realize the benefits of the deductible temporary differences. As of December 31, 2018 and 2017, the Company determined no valuation allowance was necessary.

As of December 31, 2018, the Company had federal net operating loss carryforwards of $35,195, with an unlimited carryforward and state net operating loss carryforwards of $34,991, which will expire if unused by 2038. The Company had no federal or state net operating losses as of December 31, 2017.

The Company has evaluated its tax positions taken as of December 31, 2018 and 2017 and believes all positions taken would be upheld under examination from income taxing authorities. Therefore, no liability for the effects of uncertain tax positions has been recorded in the accompanying consolidated balance sheets as of December 31, 2018 or 2017. The Company is open to examination by taxing authorities beginning with the 2014 tax year.