The domestic and foreign components of income before provision for income taxes were as follows (in thousands):



	For the Year Ended December 31,
	2013		2012		2011
Domestic	$	85,775	$	90,240	$	128,201
Foreign	58,110		37,490		56,477
Total	$	143,885	$	127,730	$	184,678

The provision (benefit) for income taxes consisted of the following (in thousands):



	For the Year Ended December 31,
	2013		2012			2011
Current:
Federal (i)	$	5,264	$	(29,401	)	$	16,285
State	5,006		(10,736		)	6,002
Foreign	6,930		4,030			(2,697		)
	17,200		(36,107		)	19,590
Deferred
Federal	20,574		23,521			22,455
State	2,074		2,865			2,710
Foreign	8,471		7,777			12,671
	31,119		34,163			37,836
Net provision (benefit) for income taxes	$	48,319	$	(1,944	)	$	57,426

_____________________


(i)	The 2012 benefit includes a decrease in unrecognized tax benefits of $52.4 million (net of interest and penalties of $29.3 million) resulting from expiring statute of limitation periods related to an historical Canadian debt restructuring transaction.

The Company's effective tax rate for fiscal years 2013, 2012 and 2011 was 33.6 percent, (1.5) percent and 31.1 percent, respectively. The effective income tax rate varied from the amount computed using the statutory federal income tax rate as follows (in thousands):



	For the Year Ended December 31,
	2013			2012			2011
Tax expense at US statutory rate	$	50,360		$	44,705		$	64,637
State income taxes, net of federal benefit	4,052			3,526			5,788
Foreign rate differential	(10,478		)	(8,607		)	(10,229		)
Non-deductible transaction costs	657			2,229			416
Uncertain tax position releases	(4,010		)	(52,424		)	(6,156		)
Uncertain tax position interest and penalties	457			1,658			2,240
Other	7,281			6,969			730
Net provision (benefit) for income taxes	$	48,319		$	(1,944	)	$	57,426

The components of the total net deferred tax assets and liabilities at December 31, 2013 and 2012 were as follows (in thousands):



	2013			2012 (As Adjusted)
Deferred tax assets:
Workers compensation accrual	$	11,825		$	10,772
Provision for doubtful accounts	7,370			5,913
Closure, post-closure and remedial liabilities	53,302			54,941
Accrued expenses	19,671			19,198
Accrued compensation	5,681			2,506
Net operating loss carryforwards(1)	77,700			95,366
Tax credit carryforwards(2)	29,985			31,932
Uncertain tax positions accrued interest and federal benefit	1,949			2,200
Stock-based compensation	1,159			844
Other	2,170			2,570
Total deferred tax assets	210,812			226,242
Deferred tax liabilities:
Property, plant and equipment	(225,271		)	(215,581		)
Permits and other intangible assets	(159,223		)	(160,531		)
Total deferred tax liabilities	(384,494		)	(376,112		)
Total net deferred tax liability before valuation allowance	(173,682		)	(149,870		)
Less valuation allowance	(29,726		)	(26,325		)
Net deferred tax liabilities	$	(203,408	)	$	(176,195	)

___________________________________


(1)	As of December 31, 2013, the net operating loss carryforwards included (i) state net operating loss carryovers of $219.0 million which will begin to expire in 2014, (ii) federal net operating loss carryforwards of $163.0 million which will begin to expire in 2025, and (iii) foreign net operating loss carryforwards of $49.0 million which will begin to expire in 2014.


(2)	As of December 31, 2013, the foreign tax credit carryforwards of $30.0 million will expire between 2014 and 2023.

During 2013, the Company decreased taxes payable for adjustments related to realized and recognized tax benefits of $7.1 million related to exercises of non-qualified stock options and the vesting of restricted stock of which $1.4 million resulted in an increase to additional paid-in capital.

The Company does not accrue U.S. tax for foreign earnings that it considers to be permanently reinvested outside the United States. Consequently, the Company has not provided any U.S. tax on the unremitted earnings of its foreign subsidiaries. As of December 31, 2013, the amount of earnings for which no repatriation tax has been provided was $133.9 million. It is not practicable to estimate the amount of additional tax that might be payable on those earnings if repatriated.

A valuation allowance is required to be established when, based on an evaluation of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Accordingly, as of December 31, 2013, 2012 and 2011, the Company had a valuation allowance of $29.7 million, $26.3 million and $11.5 million, respectively. The total allowance as of December 31, 2013 consisted of $13.4 million of foreign tax credits, $7.0 million of state net operating loss carryforwards, $7.5 million of foreign net operating loss carryforwards and $1.8 million for the deferred tax assets of a Canadian subsidiary. The allowance as of December 31, 2012 consisted of $17.6 million of foreign tax credits, $1.4 million of state net operating loss carryforwards and $7.3 million of foreign net operating loss carryforwards. The allowance as of December 31, 2011 consisted of $10.2 million of foreign tax credits, $1.1 million of state net operating loss carryforwards and $0.2 million of foreign net operating loss carryforwards.

Included in the balance of liabilities for uncertain tax positions at December 31, 2013 and 2012 was $1.5 million and $4.9 million, respectively, of unrecognized tax benefits (including interest and penalties) that, if recognized, would affect the annual effective income tax rate.

The Company's policy is to recognize interest and penalties related to income tax matters as a component of income tax expense. The liability for unrecognized tax benefits at December 31, 2013 included accrued interest of $0.2 million. Interest expense that is recorded as a tax expense against the liability for unrecognized tax benefits for the years ended December 31, 2013, 2012 and 2011 included interest and penalties of $0.3 million, $2.8 million and $3.4 million, respectively.

The changes to unrecognized tax benefits (excluding related penalties and interest) from January 1, 2011 through December 31, 2013, were as follows (in thousands):



	2013			2012			2011			Description
Unrecognized tax benefits as of January 1	$	3,543		$	36,217		$	39,709
Gross adjustments in tax positions	210			—			(302		)	Additional Canadian liabilities
Gross increases due to current year acquisitions	—			2,652			376			Additional U.S. and Canadian liabilities
Settlements	—			—			(75		)	Required payments
Expiration of statute of limitations	(2,843		)	(35,328		)	(3,436		)	U.S. and Canadian
Foreign currency translation	394			2			(55		)	Currency translation adjustment
Unrecognized tax benefits as of December 31	$	1,304		$	3,543		$	36,217

Total unrecognized tax benefits, other than adjustments for additional accruals for interest and penalties and foreign currency translation, decreased in 2012 by approximately $52.4 million. The $52.4 million (net of interest and penalties of $29.3 million) was recorded in earnings and therefore impacted the effective income tax rate. Approximately $52.1 million was due to expiring statute of limitation periods related to a historical Canadian debt restructuring transaction and $0.3 million was related to the conclusion of examinations with state taxing authorities and the expiration of various state statute of limitation periods.

As of December 31, 2013, the Company had recorded $1.3 million of liabilities for unrecognized tax benefits and $0.2 million related to interest. As of December 31, 2012, the Company had recorded $3.5 million of liabilities for unrecognized tax benefits and $1.4 million related to interest and penalties.

The Company files U.S. federal income tax returns as well as income tax returns in various states and foreign jurisdictions. The Company may be subject to examination by the Internal Revenue Service (the "IRS") for calendar years 2010 through 2012. Additionally, any net operating losses that were generated in prior years and utilized in these years may also be subject to examination by the IRS. The Company may also be subject to examinations by state and local revenue authorities for calendar years 2009 through 2012. The Company is currently not under examination by the IRS. The Company has ongoing U.S. state and local jurisdictional audits, as well as Canadian federal and provincial audits, all of which the Company believes will not result in material liabilities.

Due to expiring statute of limitation periods and the resolution of tax audits, the Company believes that total unrecognized tax benefits will decrease by approximately $0.1 million within the next 12 months. The $0.1 million (which includes interest and penalties) is related to various federal, state and foreign tax laws and will be recorded in earnings and therefore will impact the effective income tax rate, net of tax benefits.

In September 2013, the IRS released final Tangible Property Regulations (the “Final Regulations”). The Final Regulations provide guidance on applying Regulation Section 1.263(a) of the Internal Revenue Code to amounts paid to acquire, produce or improve tangible property, as well as rules for materials and supplies (IRC Regulation Section 1.162). These regulations contain certain changes from the temporary and proposed tangible property regulations that were issued on December 23, 2011. The Final Regulations are generally effective for taxable years beginning on or after January 1, 2014. In addition, taxpayers are permitted to early adopt the Final Regulations for taxable years beginning on or after January 1, 2012. The Company does not expect the Final Regulations to have a material effect on its results of operations or cash flows. The Company is currently evaluating the impact on its consolidated balance sheets.