8. INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2017

Income Tax Disclosure [Abstract]

Net deferred tax asset

	2017		2016
Net operating loss carryforwards	$	70,752,000	$	64,366,000
R&D credit	1,221,000		1,221,000
Stock-based compensation	6,292,000		6,379,000
Capitalized R&D	21,160,000		18,508,000
Vacation and other	121,000		179,000
Total deferred tax assets	99,546,000		90,653,000
Fixed assets and intangibles	(523,000)		(49,000)
Total deferred tax liability	(523,000)		(49,000)
Net deferred tax asset	99,023,000		90,604,000
Valuation allowance	(99,023,000)		(90,604,000)
Ending Balance	$	-	$	-

Reconciliation of effective tax rate

	2017	2016
Federal Rate	34.00%	34.00%
State tax rate, net of federal benefit	6.44	3.92
State tax rate change	(3.91)	(22.00)
Other adjustments	(3.39)	(0.03)
Permanent differences (1)	25.49	44.90
Change in valuation allowance	(58.63)	(60.79)
Effective tax rate	0.00%	0.00%