{"data":{"id":"us-de/30-del.-c.-2125","jurisdiction":"us-de","citation":"30 Del. C. § 2125","heading":"Definitions applied to § 2124; burden of persuasion.","body":"(a) For purposes of remedies under § 2124 of this title,\n(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;\n(2) “Revokee.” — “Revokee” means a person whose business license has been revoked, denied or withheld under § 2124 of this title;\n(3) “Substantially same business.” — A business is substantially the same as a revokee’s business if any of the following conditions exist:\na. The business location is substantially the same as the revokee’s;\nb. The customers are substantially the same as the revokee’s;\nc. The employees are substantially the same as the revokee’s; or\nd. The physical assets of the business are substantially the same as the revokee’s.\n(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State shall put in issue the nonlicensure of a business, the burden of proof shall be upon the person whose license has been revoked, denied or withheld to prove the defenses specified in § 2124(d) of this title.","path":["Title 30. State Taxes","Occupational and Business Licenses and Taxes","CHAPTER 21. General Provisions Concerning Licenses"],"source_url":"https://delcode.delaware.gov/title30/c021/index.html#2125","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"ace14daa6361f5f0d7e1aa1ddfb4b61e050fe97f2002508a62e03c70722f5967","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-2124","next":"us-de/30-del.-c.-2126"},"notice":"GroundRules: Original legal text. Not legal advice."}