20 Del. Admin. Code § 102-3.0
The following words and terms, when used in this regulation, shall have the following meaning unless the context clearly indicates otherwise:
"Business Entity" means any partnership (whether general (including a limited liability partnership) or limited (including a limited liability limited partnership), corporation or limited liability company, organized or to be organized under the Delaware Code and filing or seeking to file the required documents with the Division of Corporations in the Department of State.
"Corporation" means an entity that is organized or incorporated in accordance with the Delaware Code and as expressly set forth at Title 8 of the Delaware Code.
"Department" means the Delaware Department of State.
"Division" means the Division of Corporations, Delaware Department of State.
"Limited Liability Company" means an entity that is formed in accordance with the requirements of a "limited liability company" or a "series" of a limited liability company, as defined at 6 Del.C. § 18-101, as amended.
"Limited Partnership" means an entity that is formed in accordance with the requirements of a "limited partnership" as defined at 6 Del.C. § 17-101, as amended.
"Partnership" means an entity that is formed in accordance with the requirements of a "partnership" as set forth in the Delaware Code at 6 Del.C. § 15-202, as amended.
"Secretary" means the Secretary of State of the State of Delaware.
"Trust" means a statutory trust as set forth in the Delaware Code and as expressly defined in 12 Del.C. Ch. 38, as amended.
20 Del. Admin. Code § 102-3.0