[§414-356]  Payment.  (a)  Except asprovided in section 414-358, as soon as the proposed corporate action is taken,or upon receipt of a payment demand, the corporation shall pay each dissenterwho complied with section 414-354 the amount the corporation estimates to bethe fair value of the dissenter's shares, plus accrued interest.

(b)  The payment must be accompanied by:

(1)  The corporation's balance sheet as of the end ofa fiscal year ending not more than sixteen months before the date of payment, anincome statement for that year, a statement of changes in shareholders' equityfor that year, and the latest available interim financial statements, if any;

(2)  A statement of the corporation's estimate of thefair value of the shares;

(3)  An explanation of how the interest wascalculated;

(4)  A statement of the dissenter's right to demandpayment under section 414-359; and

(5)  A copy of this part. [L 2000, c 244, pt of §1]