Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Our income tax (benefit) expense is as follows:



	Year Ended December 31,
	2019			2018		2017
Current:
Federal	$	—		$	—	$	—
State	591			810		100
Total current income tax expense	$	591		$	810	$	100
Deferred:
Federal	$	930		$	114	$	(5,530	)
State	(866		)	574		1,471
Total deferred income tax expense (benefit)	$	64		$	688	$	(4,059	)
Total income tax expense (benefit)	$	655		$	1,498	$	(3,959	)

Deferred tax assets and liabilities consist of the following:



	December 31,
	2019			2018
Deferred tax assets:
Net operating loss carryforwards	$	12,557		$	11,057
Other	927			434
Total long-term deferred tax asset	13,484			11,491
Valuation allowances	(2,172		)	(1,758		)
Total deferred tax assets	$	11,312		$	9,733
Deferred tax liabilities:
Long-term:
Fixed assets	$	(1,958	)	$	(2,893	)
Intangible assets	(20,730		)	(18,209		)
Other	(1,264		)	(1,207		)
Total long-term liability	(23,952		)	(22,309		)
Total deferred tax liabilities	$	(23,952	)	$	(22,309	)
Total net deferred tax liability	$	(12,640	)	$	(12,576	)

The reconciliation between the Partnership's effective tax rate on income (loss) from operations and the statutory tax rate is as follows:



	Year Ended December 31,
	2019			2018			2017
Income (loss) from operations before income taxes	$	100,721		$	(10,294	)	$	78,120
Partnership income not subject to federal income tax	(99,832		)	10,824			(77,704		)
Income subject to federal income taxes	$	889		$	530		$	416
Tax expense at federal statutory rate	$	187		$	111		$	146
State income taxes, net of federal tax	729			1,285			1,396
Return to provision, federal and state	(219		)	(128		)	(163		)
Other	(42		)	230			(68		)
Re-measurement of deferred taxes due to enacted tax rate change	—			—			(5,270		)
Income tax expense (benefit)	$	655		$	1,498		$	(3,959	)
Effective tax rate on income from operations before income taxes	1		%	(15		)%	(5		)%