Income Taxes

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Income Taxes

Income Taxes

    We are not a taxable entity for federal income tax purposes. As such, we do not directly pay federal income taxes. Other than with respect to our corporate subsidiaries and the Texas Margin Tax, our taxable income or loss is includible in the federal income tax returns of each of our partners.

    A few of our operations are owned by wholly-owned corporate subsidiaries that are taxable as corporations. We pay federal and state income taxes on these operations.

    Our income tax (benefit) expense is as follows:

	Year Ended December 31,
	2020		2019		2018
Current:
Federal	$	—	$	—	$	—
State	650		591		810
Total current income tax expense	$	650	$	591	$	810
Deferred:
Federal	$	78	$	930	$	114
State	599		(866)		574
Total deferred income tax expense	$	677	$	64	$	688
Total income tax expense	$	1,327	$	655	$	1,498

    Deferred income taxes relate to temporary differences based on tax laws and statutory rates that were enacted at the balance sheet date. Deferred tax assets and liabilities consist of the following:

	December 31,
	2020		2019
Deferred tax assets:
Net operating loss carryforwards	$	14,918	$	12,557
Other	985		927
Total long-term deferred tax asset	15,903		13,484
Valuation allowances	(2,366)		(2,172)
Total deferred tax assets	$	13,537	$	11,312
Deferred tax liabilities:
Long-term:
Fixed assets	$	(1,882)	$	(1,958)
Intangible assets	(23,251)		(20,730)
Other	(1,721)		(1,264)
Total long-term liability	(26,854)		(23,952)
Total deferred tax liabilities	$	(26,854)	$	(23,952)
Total net deferred tax liability	$	(13,317)	$	(12,640)

    We record a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of the deferred tax assets depends on the ability to generate sufficient taxable income of the appropriate character in the future and in the appropriate taxing jurisdictions.

    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,
	2020			2019			2018
Income (loss) from operations before income taxes	$	(398,987)		$	100,721		$	(10,294)
Partnership income not subject to federal income tax	398,729			(99,832)			10,824
Income (loss) subject to federal income taxes	$	(258)		$	889		$	530
Tax expense (benefit) at federal statutory rate	$	(54)		$	187		$	111
State income taxes, net of federal tax	1,213			729			1,285
Return to provision, federal and state	(383)			(219)			(128)
Other	117			(42)			230
Valuation allowance	434			—			—
Income tax expense	$	1,327		$	655		$	1,498
Effective tax rate on income (loss) from operations before income taxes	(0.3)		%	0.7		%	(14.6)		%

    At December 31, 2020, 2019 and 2018, we had no uncertain tax positions.