Idaho Statutes

§ 41-2843 — DIVIDENDS TO STOCKHOLDERS

Idaho·Title 41 INSURANCE·Ch. 28 ORGANIZATION AND CORPORATE PROCEDURES OF STOCK AND MUTUAL INSURERS
A domestic stock insurer shall not pay any dividend to stockholders except out of earned surplus. Prior to payment thereof, the director, in his discretion, may approve the payment of a dividend from other than earned surplus. For purposes of this section, "earned surplus" shall include surplus arising from unrealized capital gains or revaluation of assets.

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Legislative History

[41-2843, added 1961, ch. 330, sec. 611, p. 645; am. 1993, ch. 194, sec. 14, p. 506.]

Nearby Sections

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