Delaware § 2125 Definitions applied to § 2124; burden of persuasion

Delaware Statutes

§ 2125 — Definitions applied to § 2124; burden of persuasion

Delaware § 2125

Title30

PartOccupational and Business Licenses and Taxes

Ch. 21GENERAL PROVISIONS CONCERNING LICENSES

This text of Delaware § 2125 (Definitions applied to § 2124; burden of persuasion) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 2125 (2026).

Text

(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 —“Revokee” means a person whose business license has been revoked, denied or withheld under § 2124 of this title;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 substantiall

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(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 —“Revokee” means a person whose business license has been revoked, denied or withheld under § 2124 of this title;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.