South Dakota Statutes

§ 47-16-44 — Payments to employees.

South Dakota·Title 47 CORPORATIONS·Ch. 47-14B COOPERATIVES--MEMBERSHIP, STOCK AND DISTRIBUTIONS
A share of the net proceeds of a cooperative may be set aside for or paid to employees. Such amount shall for all purposes except the computation of net proceeds be deemed an expense of operation of the cooperative.

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Legislative History

SDC 1939, § 11.1131 (2) (b) as enacted by SL 1965, ch 23, § 1.

Nearby Sections

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