Income Taxes

12 Months Ended

Dec. 28, 2013

Income Taxes:

Income Taxes:

10.          Income Taxes

The provision for income taxes consisted of the following for the years ended December 28, 2013, December 29, 2012 and December 31, 2011 (in thousands):

	2013		2012		2011
Current:
Federal	$	2,471	$	3,728	$	1,218
State	262		380		146
	2,733		4,108		1,364
Deferred:
Federal	547		108		126
State	80		16		18
	627		124		144
Income tax expense	$	3,360	$	4,232	$	1,508

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 28, 2013 and December 29, 2012 (in thousands):

	2013			2012
Deferred Tax Asset
Accounts receivable	$	81		$	86
Inventories	82			150
Accrued liabilities	341			324
Stock-based compensation	252			469
Deferred rent	126			187
Interest rate swap	193			299
	1,075			1,515
Deferred Tax Liability
Depreciation and amortization	(4,508		)	(4,453		)
Net deferred tax liability	$	(3,433	)	$	(2,938	)
Net deferred tax asset — current	755			1,030
Net deferred tax liability — noncurrent	(4,188		)	(3,968		)
Net deferred tax liability	$	(3,433	)	$	(2,938	)

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 28, 2013, December 29, 2012 and December 31, 2011 (in thousands):

	2013			2012			2011
Expected expense at statutory rate of 34%	$	3,393		$	3,971		$	1,470
Change resulting from:
State tax provision, net	249			365			167
Federal and state credits	(92		)	(152		)	(153		)
Domestic Production benefits	(253		)	(334		)	(137		)
Nondeductible expenses and other	63			382			161
Income tax expense	$	3,360		$	4,232		$	1,508
Effective tax rate	33.7		%	36.2		%	34.9		%