Delaware Code Title 30 Sec. 2125 – Definitions applied to §?2124; burden of persuasion
(a) For purposes of remedies under § 2124 of this title,
(1) “Related person.” — A related person is any sibling or any natural person identified in § 318(a) of the Internal Revenue Code (26 U.S.C. § 318) or, by applying the constructive ownership rules of 26 U.S.C. § 318(a), any entity in which 25% or more of whose equity is owned by a revokee, or any natural person or entity owning 25% or more of the equity of the revokee;
(2) “Revokee.” — “Revokee” means a person whose business license has been revoked, denied or withheld under § 2124 of this title;
(3) “Substantially same business.” — A business is substantially the same as a revokee’s business if any of the following conditions exist:
a. The business location is substantially the same as the revokee’s;
b. The customers are substantially the same as the revokee’s;
c. The employees are substantially the same as the revokee’s; or
d. The physical assets of the business are substantially the same as the revokee’s.
Terms Used In Delaware Code Title 30 Sec. 2125
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Director: means the Director of the Division of Revenue or the Secretary of Finance of the State. See Delaware Code Title 30 Sec. 502
- Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
(b) “Burden of proof.” — Provided the Director shall show that a license was properly revoked, denied or withheld under § 2124 of this title, in any proceeding initiated under § 2124(e) of this title or in any other proceeding in which the State shall put in issue the nonlicensure of a business, the burden of proof shall be upon the person whose license has been revoked, denied or withheld to prove the defenses specified in § 2124(d) of this title.