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SOUTH DAKOTA STATUTES AND CODES
Section 51A-3-17.1 - Dividends--Definition.
51A-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.
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