Indiana Statutes

§ 23-1-28-4 — Basis for determination that distribution not prohibited

Indiana § 23-1-28-4
JurisdictionIndiana
Title 23BUSINESS AND OTHER ASSOCIATIONS
Art. 1INDIANA BUSINESS CORPORATION LAW
Ch. 28Distributions to Shareholders

This text of Indiana § 23-1-28-4 (Basis for determination that distribution not prohibited) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 23-1-28-4 (2026).

Text

The board of directors may base a determination that a distribution is not prohibited under section 3 of this chapter either on financial statements prepared on the basis of accounting practices and principles that are reasonable in the circumstances or on a fair valuation or other method that is reasonable in the circumstances.

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Legislative History

As added by P.L.149-1986, SEC.12.

Nearby Sections

15
§ 23-0.5-1-1
Short title
§ 23-0.5-1-2
Application
§ 23-0.5-1-4
Delivery of record
§ 23-0.5-1.5-10
"Filed record"
§ 23-0.5-1.5-11
"Filing entity"
§ 23-0.5-1.5-12
"Foreign"
§ 23-0.5-1.5-13
"General partnership"
§ 23-0.5-1.5-14
"Governance interest"
§ 23-0.5-1.5-15
"Governing person"
§ 23-0.5-1.5-16
"Interest"
§ 23-0.5-1.5-17
"Interest holder"
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Bluebook (online)
Indiana § 23-1-28-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/23-1-28-4.