South Dakota Codified Laws 58-26-4. Preferred or guaranteed stocks–Method of computing value approved bydirector
Current as of: 2023 | Check for updates
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Preferred or guaranteed stocks or shares while paying full dividends may be carried at a fixed value in lieu of market value, at the discretion of the director and in accordance with such method of computation as he may approve.
Source: SL 1966, ch 111, ch 5, § 13 (2).