Section 4219 - Recoupment of assessment(a) Unless a longer period has been allowed by the Commissioner, a member insurer shall at its option have the right to show a certificate of contribution as an asset in the form approved by the Commissioner at percentages of the original face amount approved by the Commissioner, for calendar years as follows: (1) One hundred percent for the calendar year of issuance;(2) Eighty percent for the first calendar year after the year of issuance;(3) Sixty percent for the second calendar year after the year of issuance;(4) Forty percent for the third calendar year after the year of issuance;(5) Twenty percent for the fourth calendar year after the year of issuance.(b) The insurer may offset the amount written off by it in a calendar year under subsection (a) above, against its premium tax liability to this State accrued with respect to business transacted in such year.(c) Any sums acquired by refund from the Association which have theretofore been written off by contributing insurers and offset against premium taxes as provided above, and are not then needed for purposes of this chapter, shall be paid by the Association to the Commissioner and deposited by the Commissioner with the State Treasury for credit to the General Fund of this State.(d) To the extent amounts have been written off under subsection (c) above, § 4216 of this title shall not apply. 63 Del. Laws, c. 395, §3; 70 Del. Laws, c. 186, § 1.;