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14. Income Taxes (Details - reconciliation) - USD ($) | 12 Months Ended
--- | ---
Sep. 30, 2016 | Sep. 30, 2015
Income tax reconciliation |  |
Federal statutory rates | $ 1,830,150 | $ (4,874,337)
State income taxes | 161,484 | (123,292)
Permanent differences | (852,646) | 2,794,987
Income not offset by net operating losses | (1,083,866) | 327,477
Valuation allowance against net deferred tax assets | (12,284,278) | 2,251,165
Other | (264,065) | 0
Effective rate | $ (12,493,221) | $ 376,000
Income tax rate reconciliation |  |
Federal statutory rates | 34.00% | 34.00%
State income taxes | 3.00% | 1.00%
Permanent differences | (16.00%) | (19.00%)
Income not offset by net operating losses | (20.00%) | (2.00%)
Valuation allowance against net deferred tax assets | (228.00%) | (16.00%)
Other | (5.00%) | 0.00%
Effective rate | (227.00%) | (3.00%)

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