Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Taxes

Reconciliation of the difference between the statutory federal income tax rate and the effective income tax rate

	2018		2017		2016
Federal statutory income tax rate	21.0	%	35.0	%	35.0	%
State income tax rate, net of federal tax benefit	2.8	%	1.2	%	(0.7)	%
Impairment of goodwill	0.3	%	1.6	%	(2.2)	%
Federal deferred rate change	—	%	(65.5)	%	—	%
Partnership income not subject to tax	(18.9)	%	(42.5)	%	(32.1)	%
Effective income tax rate	5.2	%	(70.2)	%	—	%

Schedule of the components of the provision for income taxes (in thousands)

	2018		2017		2016
Current:
Federal	$	162	$	1,371	$	14,499
State		2,706		1,011		4,345
Foreign		4		4		(9)
Total current		2,872		2,386		18,835
Deferred:
Federal		1,961		(25,217)		(13,480)
State		790		(732)		(5,302)
Total deferred		2,751		(25,949)		(18,782)
Total	$	5,623	$	(23,563)	$	53

Schedule of significant components of long-term deferred taxes (in thousands)

	2018		2017
Deferred Income Tax Assets
Accounts receivable allowances	$	760	$	989
Environmental liability		9,943		9,152
Asset retirement obligation		2,344		2,179
Deferred financing obligation		11,405		11,410
UNICAP		56		42
Other		1,384		1,726
Federal net operating loss carryforwards		14,811		4,709
State net operating loss carryforwards		1,087		1,216
Tax credit carryforward		284		314
Total deferred tax assets, gross		42,074		31,737
Valuation allowance		(3,138)		(2,813)
Total deferred tax assets, net	$	38,936	$	28,924
Deferred Income Tax Liabilities
Property and equipment	$	(69,356)	$	(54,401)
Land		(12,189)		(9,369)
Intangible assets		(247)		(5,259)
Total deferred tax liabilities	$	(81,792)	$	(69,029)
Net deferred tax liabilities	$	(42,856)	$	(40,105)

Reconciliation of the differences between income before income tax expense and income subject to income tax expense (in thousands)

	2018		2017		2016
Income (loss) before income tax (expense) benefit	$	108,026	$	33,554	$	(238,570)
Non—taxable loss (income)		(97,561)		(40,904)		224,609
Income (loss) subject to income tax expense	$	10,465	$	(7,350)	$	(13,961)

Schedule of changes in gross unrecognized tax benefits (in thousands)

	2018		2017		2016
Balance at beginning of year	$	994	$	1,433	$	148
Increases for tax positions taken in prior years		—		28		1,572
Decreases for tax positions taken during the current year		—		—		(148)
Settlements of tax positions taken in prior years		—		(467)		(139)
Income subject to income tax expense	$	994	$	994	$	1,433