2018 Delaware Code
Title 30 - State Taxes
CHAPTER 21. GENERAL PROVISIONS CONCERNING LICENSES
§ 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 — "Revokee" means a person whose business license has been revoked, denied or withheld under § 2124 of this title;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.
(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State shall put in issue the nonlicensure of a business, the burden of proof shall be upon the person whose license has been revoked, denied or withheld to prove the defenses specified in § 2124(d) of this title.
74 Del. Laws, c. 159, § 5.
