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Income Tax
12 Months Ended
Dec. 31, 2013
Income Tax Disclosure [Abstract]  
Income Tax Disclosure [Text Block]
11. Income Taxes
We are not a taxable entity for United States federal income tax purposes or for the majority of states that impose an income tax. Taxes on our net income generally are borne by our partners through the allocation of taxable income. Our income tax expense results from state laws that apply to entities organized as partnerships, primarily in the state of Texas. Prior to the Offering, we had no taxable operations in the state of Texas. After the Offering, our income tax expense was $0.1 million for the period ended December 31, 2013. Our effective tax rate for the post-Offering period ended December 31, 2013 was 1.1%.
As of December 31, 2013 and December 31, 2012, we had no unrecognized tax benefit liability. No interest or penalties were recognized related to income taxes during the years ended December 31, 2013, 2012 and 2011.