8. INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Net deferred tax asset

	2018			2017
NOL carryforwards	$	5,052,000		$	70,752,000
R&D credit		1,221,000			1,221,000
Stock-based compensation		3,097,000			6,292,000
Capitalized R&D		15,518,000			21,160,000
Vacation and other		544,000			121,000
Total deferred tax assets		25,432,000			99,546,000
Fixed assets and intangibles		(634,000	)		(523,000	)
Total deferred tax liability		(634,000	)		(523,000	)
Net deferred tax asset		24,798,000			99,023,000
Valuation allowance		(24,798,000	)		(99,023,000	)
Ending Balance	$	-		$	-

Reconciliation of effective tax rate

	2018			2017
Federal Rate		24.28	%		34.00	%
Federal rate change		(88.94	)		-
State tax rate, net of federal benefit		4.47			6.44
State tax rate change		-			(3.91	)
Net operating loss – write-off		(161.21	)		-
Other adjustments		(5.95	)		(3.39	)
Permanent differences		(5.79	)		25.49
Change in valuation allowance		233.14			(58.63	)
Effective tax rate		0.00	%		0.00	%