Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit) Income tax expenses and benefits included in the consolidated statements of operations are detailed below:
Year Ended December 31,
(in thousands)202220212020
Current taxes
Federal$— $— $— 
State(2,796)(569)— 
(2,796)(569)— 
Deferred taxes
Federal(106,011)— 80,091 
State(11,485)— 5,033 
(117,496)— 85,124 
Income tax (expense) benefit$(120,292)$(569)$85,124 
Schedule of Effective Income Tax Rate Reconciliation A reconciliation of the statutory federal income tax expense, which is calculated at the federal statutory rate of 21%, to the income tax expense from continuing operations for the periods presented is provided below. In connection with the Merger and issuance the issuance of Class C Stock of the Company, noncontrolling interest in partnership is the Company’s largest reconciling item to the federal statutory rate.
Year Ended December 31,
(in thousands)202220212020
Income tax (expense) benefit at the federal statutory rate$(182,728)$(29,136)$161,768 
State income tax (expense) benefit - net of federal benefit(16,007)(1,648)9,046 
Noncontrolling interest in partnership49,309 — (496)
Nondeductible stock-based and other compensation(10,827)(6,609)(8,047)
Nondeductible expenses(122)(83)(151)
Change in valuation allowance40,083 36,907 (76,996)
Income tax (expense) benefit$(120,292)$(569)$85,124 
Schedule of Deferred Tax Assets and Liabilities The tax effects of temporary differences that give rise to significant positions of the deferred income tax assets and liabilities are presented below:
(in thousands)December 31, 2022December 31, 2021
Deferred tax assets:  
Net operating loss carryforwards$73,337 $110,371 
Capitalized intangible drilling costs— 113,625 
Stock-based compensation— 4,198 
Derivative assets— 7,770 
Asset retirement obligations— 3,837 
Other assets273 4,712 
Total deferred tax assets73,610 244,513 
Deferred tax liabilities:
Investment in OpCo(73,535)— 
Oil and gas properties— (207,013)
Total deferred tax liabilities(73,535)(207,013)
Valuation allowance(6)(40,089)
Net deferred tax asset (liability)$69 $(2,589)
Schedule of Deferred Tax Asset and Liability within the Balance Sheet