Annual report pursuant to Section 13 and 15(d)

8. INCOME TAXES (Details - Provision for income taxes)

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8. INCOME TAXES (Details - Provision for income taxes) - USD ($)
12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Income Tax Disclosure [Abstract]    
Income taxes (benefit) at federal statutory rate of 21.00% $ (1,657,000) $ (1,340,000)
State income tax, net of federal benefit (551,000) (446,000)
Tax effect on non-deductible expenses and credits 1,000 122,000
True up items 25,000 42,000
Expiration of state net operating loss carryforwards 427,000 222,000
Change in valuation allowance 1,755,000 1,400,000
Income Tax Expense (Benefit) $ 0 $ 0