Income Tax	12 Months Ended
Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	17. Income Taxes WNRL is treated as a publicly-traded partnership for federal and state income tax purposes, however, Western Refining Product Transport, LLC (a wholly-owned subsidiary) is taxed as a corporation for federal and state tax purposes. Taxes on net income for WNRL and its subsidiaries generally are borne by our partners through the allocation of taxable income. The aggregate difference in the basis of our net assets for financial and tax reporting purposes cannot be readily determined as we do not have access to information about each partner's tax attributes in us. Our deferred income tax liabilities and income tax expense result from our taxable subsidiary and state laws that apply to entities organized as partnerships, primarily in the state of Texas and from federal and state laws for corporations. Our deferred income tax liability as of December 31, 2016 was $0.6 million. Our income tax expense was $0.7 million, $0.05 million and $0.5 million for the years ended December 31, 2016, 2015 and 2014, respectively. Our effective tax rate for the years ended December 31, 2016, 2015 and 2014 was 1.6%, 0.1% and 1.4%, respectively. As of December 31, 2016 and 2015, we had no unrecognized tax benefit liability. No interest or penalties were recognized related to income taxes during the years ended December 31, 2016, 2015 and 2014.

Income Tax

12 Months Ended

Dec. 31, 2016

17. Income Taxes

WNRL is treated as a publicly-traded partnership for federal and state income tax purposes, however, Western Refining Product Transport, LLC (a wholly-owned subsidiary) is taxed as a corporation for federal and state tax purposes. Taxes on net income for WNRL and its subsidiaries generally are borne by our partners through the allocation of taxable income. The aggregate difference in the basis of our net assets for financial and tax reporting purposes cannot be readily determined as we do not have access to information about each partner's tax attributes in us. Our deferred income tax liabilities and income tax expense result from our taxable subsidiary and state laws that apply to entities organized as partnerships, primarily in the state of Texas and from federal and state laws for corporations. Our deferred income tax liability as of December 31, 2016 was $0.6 million. Our income tax expense was $0.7 million, $0.05 million and $0.5 million for the years ended December 31, 2016, 2015 and 2014, respectively. Our effective tax rate for the years ended December 31, 2016, 2015 and 2014 was 1.6%, 0.1% and 1.4%, respectively.

As of December 31, 2016 and 2015, we had no unrecognized tax benefit liability. No interest or penalties were recognized related to income taxes during the years ended December 31, 2016, 2015 and 2014.