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Income Taxes
6 Months Ended
Mar. 31, 2013
Income Tax Disclosure [Abstract]  
Income Taxes
Income and other Taxes

During the six months ended March 31, 2013, there were no material increases or decreases in unrecognized tax benefits and we do not anticipate any material increases or decreases in the amounts of unrecognized tax benefits for the remaining fiscal year 2013. As of March 31, 2013, we had approximately $215,000 of interest and penalties accrued as tax liabilities on our balance sheet.
During the three and six months ended March 31, 2013, we incurred $0.0 million and $0.1 million, respectively, of income tax expense primarily due to federal alternative minimum tax and state income tax. During the three months ended March 31, 2013, we have considered certain tax planning strategies available to the Company that resulted in a decrease in our estimated annual effective tax rate for the year ending September 30, 2013.


During the three months ended December 31, 2011, as part of an equity recapitalization at our Suncore joint venture we received a deemed capital distribution of $14.8 million. The deemed capital distribution was subject to a 10% foreign withholding tax. As a result, we were subject to a $1.6 million foreign tax expense and Suncore made a cash dividend for an equal amount. The foreign tax expense was treated as a tax credit for U.S. tax purposes. No tax expense was incurred during the three months ended March 31, 2012. See Note 15 - Suncore Joint Venture for additional disclosures related to this foreign income tax expense.
We file income tax returns in the U.S. federal, state, and local jurisdictions and, currently, no federal, state, and local income tax returns are under examination. The following tax years remain open to assessment for each of the more significant jurisdictions where we are subject to income taxes: after fiscal year 2008 for U.S. federal, after fiscal year 2007 for the state of California, and after fiscal year 2008 for the state of New Mexico.
Included in our operating income for the three and six months ended March 31, 2013 were $1.4 million of New Mexico incentive tax credits received. The amount received was allocated to cost of goods sold, selling, general and administrative and research and development expense primarily based on the number of employees allocated to the related departments. These credits will result in cash refunds and reduction of future payroll and compensation taxes. There were no incentive tax credits received during the three and six months ended March 31, 2012.