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Income Taxes
3 Months Ended
Mar. 31, 2015
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes
For the 13 weeks ended March 31, 2015, the Company recorded income tax expense of $0.7 million which resulted in an effective income tax rate of 13.1% compared to income tax expense of $1.3 million and an effective income tax rate of 30.2% for the prior year period. The lower than statutory rate for the first quarter of 2015 was primarily due to tax credits in relation to lower projected taxable income. For the same period of the prior year, income tax expense included an adjustment to deferred taxes for a change in the applicable state income tax rate of $1.2 million and tax expense of $0.1 million which was primarily due to tax credits in relation to lower projected taxable income.
The Company files a consolidated US federal tax return with its parent company, NPC Holdings. The Company allocates taxes between it and the Parent utilizing the separate return method.
The liability for uncertain tax positions was $2.8 million at March 31, 2015 and December 30, 2014.