[1, 2, 4, 5, 6, 8, 15];
##</code><code>##

[1, 3, 4, 5, 6, 7, 9];
##</code><code>##

  my @delete = ();
  my @add = ();

  my $found = '';
			
  for my $form_id (@tax_ids) {
    $found = '';
    for my $db_id (@db_state) {
      if ($db_id != $form_id) {
        next;
      }
      else { $found++; }
    }
    if (!$found) {
      push @add, $form_id;
    }
  }