9. INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

Net deferred tax asset

	2019			2018
NOL carryforwards	$	9,698,000		$	5,052,000
R&D credit		1,221,000			1,221,000
Stock-based compensation		3,165,000			3,097,000
Capitalized R&D		14,777,000			15,518,000
Vacation and other		544,000			544,000
Total deferred tax assets		29,405,000			25,432,000
Fixed assets and intangibles		(586,000	)		(634,000	)
Total deferred tax liability		(586,000	)		(634,000	)
Net deferred tax asset		28,819,000			24,798,000
Valuation allowance		(28,819,000	)		(24,798,000	)
Ending Balance	$	-		$	-

Reconciliation of effective tax rate

	2019			2018
Federal Rate		21.00	%		24.28	%
Federal rate change		(2.8	)		(88.94	)
State tax rate, net of federal benefit		5.31			4.47
Net operating loss – write-off		-			(161.21	)
Other adjustments		(4.77	)		(5.95	)
Permanent differences		(0.57	)		(5.79	)
Change in valuation allowance		(18.17	)		233.14
Effective tax rate		0.00	%		0.00	%