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Note 9 - Income Taxes - Reconciliation of Income Tax Expense (Details) - USD ($)
12 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Income before income taxes $ 15,457,507 $ 14,791,193
Corporate federal income tax rate 21.00% 21.00%
Income tax expense computed at the federal statutory rate $ 3,246,076 $ 3,106,151
State income taxes, net of federal income tax expense 763,518 720,749
Net amortization of excess deferred taxes on regulated operations (315,708) (162,228)
Amortization of R&D tax credits 0 (131,620)
Net amortization of RNG tax credits (100,649) (58,669)
Reserve for unrecognized tax benefits 82,000 0
Other, net 21,374 17,528
Total income tax expense $ 3,696,611 $ 3,491,911