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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2020

Income Tax Disclosure [Abstract]

Schedule of Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes consists of the following:

		Years Ended September 30,
		2020				2019				2018
		(in thousands)
Current
Federal		$	—			$	(138	)		$	—
State			297				341				465
		$	297			$	203			$	465
Deferred
Federal			8,404				13,238				(17,308	)
State			830				2,265				(583	)
		$	9,234			$	15,503			$	(17,891	)
Provision (Benefit) for income taxes		$	9,531			$	15,706			$	(17,426	)

Schedule of Reconciliation between Effective Tax Rate Income from Continuing Operations and Statutory Rate

Reconciliation between the effective tax rate on income from continuing operations and the statutory tax rate is as follows:

		Years Ended September 30,
		2020				2019				2018
		(in thousands)
Income tax expense at federal statutory rate		$	7,769			$	13,290			$	3,878
Increase (reduction)  in income taxes resulting from:
State taxes, net of federal tax benefit			968				1,785				660
Nondeductible stock compensation expenses			524				(21	)			—
Permanent items			314				261				63
Change in valuation allowances			1,173				(50	)			(646	)
US Tax Cuts and Jobs Act Impact			—				—				(22,015	)
162(m) Limitation			14				119				—
Impact of changing rates on deferred tax assets			(2,313	)			484				(773	)
Expired tax attributes			633				111				1,088
Other			449				(273	)			319
Income tax expense (benefit)		$	9,531			$	15,706			$	(17,426	)

Schedule of Deferred Tax Assets

The Company's deferred tax assets as of September 30, 2020 and 2019 are as follows:

		Years Ended September 30,
		2020				2019
		(in thousands)
Net operating carry forwards		$	113,402			$	106,645
Deferred credits			1,485				1,882
Other accrued expenses			2,842				2,329
Prepaids and other			1,632				2,576
State alternative minimum tax			1				1
Other reserves and estimated losses			641				947
Operating lease			24,263				4,928
Subtotal		$	144,266			$	119,308
Less: valuation allowance			(3,063	)			(1,890	)
Total net deferred tax assets		$	141,203			$	117,418
Intangibles			(1,830	)			(2,204	)
ROU Lease			(19,210	)			—
Property and equipment			(184,438	)			(170,517	)
Total deferred tax liabilities		$	(205,478	)		$	(172,721	)
Net deferred tax liability		$	(64,275	)		$	(55,303	)

Schedule of Reconciliation of Total Amounts of Unrecognized Tax Benefits

The following is a tabular reconciliation of the total amounts of unrecognized tax benefits:

		Years Ended September 30,
		2020				2019				2018
		(in thousands)
Unrecognized tax benefits — October 1		$	4,688			$	4,688			$	7,547
Gross decreases — tax positions in prior period			—				—				(2,859	)
Gross increases —  tax positions in prior period			178				—				—
Unrecognized tax benefits — September 30		$	4,866			$	4,688			$	4,688

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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