9. Income Taxes:

The provision for income taxes consisted of the following for the years ended December 29, 2012 and December 31, 2011:

	2012		2011
Current:
Federal	$	3,728,428	$	1,217,974
State	380,447		145,844
	4,108,875		1,363,818
Deferred:
Federal	108,134		125,556
State	15,902		18,464
	124,036		144,020
Total provision for income taxes	$	4,232,911	$	1,507,838

The income tax effects of temporary differences between financial and income tax reporting that give rise to the deferred income tax asset and liability are as follows as of December 29, 2012 and December 31, 2011:

	2012			2011
Deferred Tax Asset — current
Allowance for doubtful accounts	$	86,465		$	85,724
Accrued liabilities	474,303			543,720
Other	469,062			137,361
	1,029,830			766,805
Deferred Tax Liability — noncurrent
Depreciation and amortization	(4,453,639		)	(4,019,638		)
Unrealized loss on interest rate swap	244,800			274,992
Other	241,027			194,086
	(3,967,812		)	(3,550,560		)
Net deferred tax liability	$	(2,937,982	)	$	(2,783,755	)

We had federal income taxes receivable of $0.6 million and $0.4 million as of December 29, 2012 and December 31, 2011, respectively. We had a state income tax liability of $0.1 million and a state income tax receivable of $0.2 million as of December 29, 2012 and December 31, 2011, respectively.

Generally accepted accounting principles require that a valuation allowance be established when it is more-likely-than-not that all or a portion of a deferred tax asset will not be realized. Changes in valuation allowances from period to period are included in the tax provision in the period of change. In determining whether a valuation allowance is required, we take into account all positive and negative evidence with regard to the utilization of a deferred tax asset including our past earnings history, expected future earnings, the character and jurisdiction of such earnings, unsettled circumstances that, if unfavorably resolved, would adversely affect utilization of a deferred tax asset, carryback and carryforward periods and tax strategies that could potentially enhance the likelihood of realization of a deferred tax asset.

The following table provides a reconciliation between the amount determined by applying the statutory federal income tax rate to our income tax provision for fiscal years ended December 29, 2012 and December 31, 2011:

	December 29, 2012					December 31, 2011
Provision at statutory rate	$	3,971,685		34.0	%	$	1,469,998		34.0	%
State tax provision, net	364,722			3.1		166,638			3.9
Research Credits	(152,216		)	(1.3	)	(152,971		)	(3.5	)
Domestic Production benefits	(333,836		)	(2.9	)	(137,280		)	(3.2	)
Nondeductible expenses and other	382,556			3.3		161,453			3.7
Income tax provision	$	4,232,911		36.2	%	$	1,507,838		34.9	%