(1) The definitions contained in Florida Statutes § 559.927, and the following shall apply:

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Terms Used In Florida Regulations 5J-9.0015

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
    (2) Same ownership and control – means one of the following:
    (a) If a corporation, at least 51% of the stock or shares of the business has been held by the same person or persons for three consecutive years, or
    (b) If a partnership, at least 51% of the business interest has been held by the same person or persons for three consecutive years.
Rulemaking Authority Florida Statutes § 559.9355(3). Law Implemented 559.935(2) FS. History-New 2-8-94, Amended 11-6-95.