Income Taxes	9 Months Ended
Sep. 30, 2013
Income Taxes
Income Taxes	5. Income Taxes Our effective tax rate increased to 39.4% for the nine months ended September 30, 2013 from 39.3% for the nine months ended September 30, 2012, primarily due to changes in state apportionments and permanent differences. The principal differences between the statutory rate and our effective rate are state taxes and permanent differences. We file income tax returns with the U.S. federal government and various state jurisdictions. We are no longer subject to U.S. federal income tax examinations for years before 2010. We operate in a number of state and local jurisdictions, most of which have never audited our records. Accordingly, we are subject to state and local income tax examinations based upon the various statutes of limitations in each jurisdiction. We are currently being examined by the Internal Revenue Service and the States of New York and Idaho. During the nine months ended September 30, 2013 and 2012, we recorded a tax benefit of $5.2 million and $11.8 million, respectively, related to the utilization of the income tax benefit from stock transactions by reducing income tax payable and increasing capital. At September 30, 2013 and 2012, we had approximately $2.9 million and $1.7 million, respectively, of net unrecognized tax benefits for which there is uncertainty about the allocation and apportionment impacting state taxable income. We do not expect any significant change in unrecognized tax benefits during the next twelve months. We have recognized interest accrued related to unrecognized tax benefits in interest expense and penalties in tax expense. The accrued liabilities related to uncertain tax positions were $1.1 million and $0.8 million as of September 30, 2013 and December 31, 2012, respectively.

Income Taxes

9 Months Ended

Sep. 30, 2013

5. Income Taxes

Our effective tax rate increased to 39.4% for the nine months ended September 30, 2013 from 39.3% for the nine months ended September 30, 2012, primarily due to changes in state apportionments and permanent differences. The principal differences between the statutory rate and our effective rate are state taxes and permanent differences.

We file income tax returns with the U.S. federal government and various state jurisdictions. We are no longer subject to U.S. federal income tax examinations for years before 2010. We operate in a number of state and local jurisdictions, most of which have never audited our records. Accordingly, we are subject to state and local income tax examinations based upon the various statutes of limitations in each jurisdiction. We are currently being examined by the Internal Revenue Service and the States of New York and Idaho.

During the nine months ended September 30, 2013 and 2012, we recorded a tax benefit of $5.2 million and $11.8 million, respectively, related to the utilization of the income tax benefit from stock transactions by reducing income tax payable and increasing capital.

At September 30, 2013 and 2012, we had approximately $2.9 million and $1.7 million, respectively, of net unrecognized tax benefits for which there is uncertainty about the allocation and apportionment impacting state taxable income. We do not expect any significant change in unrecognized tax benefits during the next twelve months. We have recognized interest accrued related to unrecognized tax benefits in interest expense and penalties in tax expense. The accrued liabilities related to uncertain tax positions were $1.1 million and $0.8 million as of September 30, 2013 and December 31, 2012, respectively.