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Income and other Taxes
6 Months Ended
Mar. 31, 2014
Income Tax Disclosure [Abstract]  
Income and other Taxes
Income and other Taxes

During the three months ended March 31, 2014 and 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 2014. As of March 31, 2014 and September 30, 2013, we had approximately $387,000 and $354,000, respectively, of interest and penalties accrued as tax liabilities on our balance sheet.

During the three months ended March 31, 2014 and 2013, we incurred no income tax expense. During the six months ended March 31, 2014 and 2013, we incurred $0 and $0.1 million, respectively, of income tax expense. The provision for 2013 is primarily due to federal alternative minimum tax and state income tax.

We file income tax returns in the U.S. federal, state, and local jurisdictions and, currently, no federal and local income tax returns are under examination. We are currently under examination by one state for the fiscal years 2009 through 2011. 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 2009 for U.S. federal, after fiscal year 2008 for the state of California, and after fiscal year 2009 for the state of New Mexico.

Included in our operating income for the six months ended March 31, 2014 were $0.6 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 $1.4 million of incentive tax credits received during the three and six months ended March 31, 2013.