Delaware Code § 3-10167

No deduction for federal taxes for purposes of §§ 10165 and 10166
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For the purpose of making any of the calculations of amounts payable to this State and to the licensee under §§ 10165 and 10166
of this title, no federal taxes, if any, shall be deducted from the amount of total contributions before applying the percentages specified
in such sections.

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