Note 14 - Provision for Income Taxes (Tables)
|
12 Months Ended |
Dec. 31, 2015 |
|---|
| Income Tax Disclosure [Abstract] |
|
| Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
| |
|
2015 |
|
|
2014 |
|
|
2013 |
|
| Income before taxes - U.S. |
|
$ |
51,869 |
|
|
$ |
67,345 |
|
|
$ |
97,351 |
|
| Provision for income taxes: |
|
|
|
|
|
|
|
|
|
|
|
|
| Current |
|
|
7,475 |
|
|
|
8,455 |
|
|
|
22,933 |
|
| Deferred |
|
|
(2,283 |
) |
|
|
3,858 |
|
|
|
(2,200 |
) |
| State and other |
|
|
|
|
|
|
|
|
|
|
|
|
| Current |
|
|
487 |
|
|
|
1,306 |
|
|
|
2,829 |
|
| Deferred |
|
|
(231 |
) |
|
|
526 |
|
|
|
(245 |
) |
| Total |
|
$ |
5,448 |
|
|
$ |
14,145 |
|
|
$ |
23,317 |
|
|
| Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
| |
|
2015 |
|
|
2014 |
|
|
2013 |
|
| Amount computed using the statutory rate of 35% |
|
$ |
18,154 |
|
|
$ |
23,571 |
|
|
$ |
34,072 |
|
| Section 199 manufacturing deduction |
|
|
(163 |
) |
|
|
- |
|
|
|
(2,092 |
) |
| Agri-biodiesel production credit |
|
|
(975 |
) |
|
|
(975 |
) |
|
|
(1,950 |
) |
| Federal excise tax benefit |
|
|
(9,958 |
) |
|
|
(10,344 |
) |
|
|
(9,566 |
) |
| State excise tax benefit |
|
|
(792 |
) |
|
|
(2,409 |
) |
|
|
(2,067 |
) |
| Credit for increasing research activities |
|
|
(51 |
) |
|
|
(80 |
) |
|
|
(180 |
) |
| Alternative fueling equipment credit |
|
|
- |
|
|
|
(2 |
) |
|
|
(23 |
) |
| Tax exempt interest income |
|
|
- |
|
|
|
- |
|
|
|
(2 |
) |
| State income taxes, net |
|
|
695 |
|
|
|
3,189 |
|
|
|
3,983 |
|
| Tax (benefit)/expense recorded as a decrease/increase in unrecognized tax benefit |
|
|
(747 |
) |
|
|
1,309 |
|
|
|
1,718 |
|
| Other |
|
|
(715 |
) |
|
|
(114 |
) |
|
|
(576 |
) |
| Provision for income taxes |
|
$ |
5,448 |
|
|
$ |
14,145 |
|
|
$ |
23,317 |
|
|
| Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
| |
|
2015 |
|
|
2014 |
|
| Deferred tax assets |
|
|
|
|
|
|
|
|
| Compensation |
|
$ |
249 |
|
|
$ |
1,005 |
|
| Inventory reserves |
|
|
1,244 |
|
|
|
628 |
|
| Self insurance |
|
|
111 |
|
|
|
88 |
|
| Asset retirement obligation |
|
|
299 |
|
|
|
289 |
|
| Deferred revenue |
|
|
9,993 |
|
|
|
10,110 |
|
| Stock based compensation |
|
|
144 |
|
|
|
244 |
|
| Other |
|
|
- |
|
|
|
81 |
|
| Total deferred tax assets |
|
|
12,040 |
|
|
|
12,445 |
|
| Deferred tax liabilities |
|
|
|
|
|
|
|
|
| Available for sale securities |
|
|
(1,075 |
) |
|
|
(2,618 |
) |
| Derivative instruments |
|
|
(1,348 |
) |
|
|
(488 |
) |
| Accrued expenses |
|
|
(656 |
) |
|
|
(592 |
) |
| LIFO inventory |
|
|
(5,163 |
) |
|
|
(6,062 |
) |
| Depreciation |
|
|
(39,930 |
) |
|
|
(41,520 |
) |
| Other |
|
|
(45 |
) |
|
|
(2,609 |
) |
| Total deferred tax liabilities |
|
|
(48,217 |
) |
|
|
(53,889 |
) |
| Valuation allowance |
|
|
- |
|
|
|
- |
|
| Net deferred tax liabilities |
|
$ |
(36,177 |
) |
|
$ |
(41,444 |
) |
| |
|
2015 |
|
|
2014 |
|
| As recorded in the consolidated balance sheet |
|
|
|
|
|
|
|
|
| Current deferred tax liability |
|
$ |
(7,060 |
) |
|
$ |
(11,003 |
) |
| Noncurrent deferred tax liability |
|
|
(29,117 |
) |
|
|
(30,441 |
) |
| Net deferred tax liabilities |
|
$ |
(36,177 |
) |
|
$ |
(41,444 |
) |
|
| Summary of Income Tax Contingencies [Table Text Block] |
| |
|
2015 |
|
|
2014 |
|
|
2013 |
|
| Beginning balance |
|
$ |
2,981 |
|
|
$ |
1,718 |
|
|
$ |
- |
|
| Increases to tax positions taken in the current year |
|
|
1,471 |
|
|
|
1,255 |
|
|
|
917 |
|
| Increases to tax positions taken in a prior year |
|
|
3,117 |
|
|
|
8 |
|
|
|
801 |
|
| Decrease due to resolution of tax positions taken in a prior year |
|
|
(2,981 |
) |
|
|
- |
|
|
|
- |
|
| Balance at December 31 |
|
$ |
4,588 |
|
|
$ |
2,981 |
|
|
$ |
1,718 |
|
|