[§414-356]  Payment.  (a)  Except as
provided 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 dissenter
who complied with section 414-354 the amount the corporation estimates to be
the 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 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 414-359; and



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