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Delaware Code Title 30. State Taxes § 2125. Definitions applied to § 2124; burden of persuasion

Current as of January 01, 2022 | Updated by FindLaw Staff

(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 --“Revokee” means a person whose business license has been revoked, denied or withheld under § 2124 of this title;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State shall put in issue the nonlicensure of a business, the burden of proof shall be upon the person whose license has been revoked, denied or withheld to prove the defenses specified in § 2124(d) of this title.

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Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 2125. Definitions applied to § 2124; burden of persuasion - last updated January 01, 2022 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-2125/

Read this complete Delaware Code Title 30. State Taxes § 2125. Definitions applied to § 2124; burden of persuasion on Westlaw

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