10-1325. Payment


A. Except as provided in section 10-1327, as soon as the proposed corporate action
is taken, or if such action is taken without a shareholder vote, on receipt of a payment
demand, the corporation shall pay each dissenter who complied with section 10-1323 the
amount the corporation estimates to be the fair value of the dissenter's shares plus
accrued interest.


B. The payment shall be accompanied by all of the following:


1. The corporation's balance sheet as of the end of a fiscal year ending not more
than sixteen months before the date of payment, an income statement for that year, a
statement of changes in shareholders' equity for that year and the latest available
interim financial statements, if any.


2. A statement of the corporation's estimate of the fair value of the shares.


3. An explanation of how the interest was calculated.


4. A statement of the dissenter's right to demand payment under section 10-1328.


5. A copy of this article.