5J-9.0015, F.A.C.
5J-9.0015. Definitions
Cite as Fla. Admin. Code r. 5J-9.0015
(1) The definitions contained in Section 559.927, F.S., and the following shall apply:
(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.