Section 2125 - Definitions applied to section 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 -- "Revokee" means a person whose business license has been revoked, denied or withheld under § 2124 of this title; (3) "Substantially same business."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; ord. 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State shall put in issue the nonlicensure of a business, the burden of proof shall be upon the person whose license has been revoked, denied or withheld to prove the defenses specified in § 2124(d) of this title.74 Del.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.;