South Dakota Codified Laws 47-16-45. Dividends on capital stock–Conditions to payment
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In a cooperative organized with capital stock such dividend from net proceeds may be paid upon capital stock as is authorized by the articles. No dividend may be paid if the capital is impaired or if payment of such dividend would result in an impairment of capital.
Source: SDC 1939, § 11.1131 (2) (c) as enacted by SL 1965, ch 23, § 1.