18. Income Taxes	9 Months Ended
Sep. 30, 2014
Income Tax Disclosure [Abstract]
Income Taxes	LE is a limited liability company and, prior to our reverse merger with LE on February 15, 2012, LE’s taxable income or net operating losses (“NOLs”) flowed through to its sole member for federal and state income tax purposes. Blue Dolphin is a “C” corporation and is a taxable entity for federal and state income tax purposes. As a result of the reverse merger, LE became a subsidiary of Blue Dolphin and LE’s taxable income or loss flowed through to Blue Dolphin for federal and state income tax purposes. Section 382 of the Internal Revenue Code imposes a limitation on the use of Blue Dolphin’s NOLs generated prior to the reverse merger. The amount of NOLs subject to such limitation is approximately $18.8 million, of which approximately $1.9 million is projected to be utilized for the nine months ended September 30, 2014. NOLs generated subsequent to the reverse merger through December 31, 2013 of approximately $14.9 million are not subject to any such limitation. Approximately $5.7 million of the post-merger NOLs are projected to be utilized for the nine months ended September 30, 2014. As of September 30, 2014 and December 31, 2013, our deferred tax assets were fully reserved against due to the uncertainty of their use as a result of net losses prior to 2014. For the three months ended September 30, 2014 and 2013, income tax expense was $22,199 and $0, respectively. Income tax expense related to state and federal income tax. The federal income tax generated of $1,395 was the result of alternative minimum tax. For the nine months ended September 30, 2014 and 2013, income tax expense was $298,792 and $0, respectively. Income tax expense related to state and federal income tax. The federal income tax generated of $152,795 was the result of alternative minimum tax. The State of Texas has a Texas margins tax (“TMT”), which is a form of business tax imposed on gross margin revenue to replace the state of Texas’ prior franchise tax structure. Although TMT is imposed on an entity’s gross profit revenue rather than on its net income, certain aspects of TMT make it similar to an income tax. At September 30, 2014, we accrued $146,033 in TMT.

18. Income Taxes

9 Months Ended

Sep. 30, 2014

LE is a limited liability company and, prior to our reverse merger with LE on February 15, 2012, LE’s taxable income or net operating losses (“NOLs”) flowed through to its sole member for federal and state income tax purposes. Blue Dolphin is a “C” corporation and is a taxable entity for federal and state income tax purposes. As a result of the reverse merger, LE became a subsidiary of Blue Dolphin and LE’s taxable income or loss flowed through to Blue Dolphin for federal and state income tax purposes.

Section 382 of the Internal Revenue Code imposes a limitation on the use of Blue Dolphin’s NOLs generated prior to the reverse merger. The amount of NOLs subject to such limitation is approximately $18.8 million, of which approximately $1.9 million is projected to be utilized for the nine months ended September 30, 2014. NOLs generated subsequent to the reverse merger through December 31, 2013 of approximately $14.9 million are not subject to any such limitation. Approximately $5.7 million of the post-merger NOLs are projected to be utilized for the nine months ended September 30, 2014. As of September 30, 2014 and December 31, 2013, our deferred tax assets were fully reserved against due to the uncertainty of their use as a result of net losses prior to 2014.

For the three months ended September 30, 2014 and 2013, income tax expense was $22,199 and $0, respectively. Income tax expense related to state and federal income tax. The federal income tax generated of $1,395 was the result of alternative minimum tax.

For the nine months ended September 30, 2014 and 2013, income tax expense was $298,792 and $0, respectively. Income tax expense related to state and federal income tax. The federal income tax generated of $152,795 was the result of alternative minimum tax.

The State of Texas has a Texas margins tax (“TMT”), which is a form of business tax imposed on gross margin revenue to replace the state of Texas’ prior franchise tax structure. Although TMT is imposed on an entity’s gross profit revenue rather than on its net income, certain aspects of TMT make it similar to an income tax. At September 30, 2014, we accrued $146,033 in TMT.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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