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Note 3 - Income Taxes - Summary of the Difference Between Statutory Federal Income Tax Rate and Effective Rate (Details)
12 Months Ended
Sep. 30, 2020
Sep. 30, 2019
Statutory federal income tax rate 21.00% 21.00%
State franchise taxes (net of federal tax benefit) 5.60% 4.50%
Effect of state rate change on beginning balance of deferred tax liabilities (9.40%) (0.20%)
Business meals/gifts/other permanent differences 0.60% (0.10%)
Goodwill impairment 0.00% (6.50%)
Dividends received deduction (11.10%) 1.50%
Revenue recognized for book but not tax (0.40%) 0.00%
Prior year true-up 0.00% 0.20%
Foreign tax credits (0.40%) 0.10%
CARES Act benefits (4.40%) 0.00%
Others 2.10% (0.60%)
Effective tax rate 4.40% 19.90%