State Codes and Statutes
Statutes > South-dakota > Title-51a > Chapter-03 > Statute-51a-3-17-151A-3-17.1. Dividends--Definition. For the purposes of this chapter, dividends are any distribution of funds made by the bank to a shareholder from current or accumulated earnings except for fees or salaries.
Source: SL 1998, ch 279, § 1.