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Income Taxes
9 Months Ended
Jun. 30, 2013
Income Taxes

10. Income Taxes

Effective Tax Rate

The effective income tax rate was 31.4% during the quarters ended June 30, 2013 and 2012, and 30.9% and 31.7% during the nine months ended June 30, 2013 and 2012, respectively.

The provision for income taxes during interim quarterly reporting periods is based on our estimates of the effective tax rates for the respective full fiscal year. The effective tax rate in any quarter can also be affected positively or negatively by adjustments that are required to be reported in the specific quarter of resolution. The slight decrease in our effective tax rate year over year was primarily due to the re-enactment of the U.S. Federal Research and Development credit in January 2013, as well as a one-time benefit of a tax adjustment in one state, partially offset by an adjustment to our income tax valuation allowance in another state. The 2012 effective tax rate was also negatively impacted by a one-time tax impact of a legal entity restructuring charge.

The total unrecognized tax benefit for uncertain tax positions at June 30, 2013 and September 30, 2012 is estimated to be approximately $8.8 million and $7.5 million, respectively. We recognize interest expense related to unrecognized tax benefits and penalties as part of the provision for income taxes in our condensed consolidated statements of income and comprehensive income. As of June 30, 2013 and September 30, 2012, we have accrued interest of $0.9 million and $0.7 million, respectively related to the unrecognized tax benefits.