11. Accrued Expenses and Other Current Liabilities

9 Months Ended

Sep. 30, 2014

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following: 

	September 30,		December 31,
	2014		2013
Excise and income taxes payable	$	1,080,413	$	688,754
Genesis crude accrued payable		384,362		-
Transportation and inspection		40,000		100,000
Property taxes		30,109		-