South Dakota § 47-20-4 Annual financial report to stockholders or members--Contents of report.

South Dakota Statutes

§ 47-20-4 — Annual financial report to stockholders or members--Contents of report.

South Dakota § 47-20-4

Title 47CORPORATIONS

Ch. 47-19COOPERATIVES--RECORDS, ACCOUNTS AND REPORTS

This text of South Dakota § 47-20-4 (Annual financial report to stockholders or members--Contents of report.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 47-20-4 (2026).

Text

Within nine months after the close of its fiscal year, each cooperative organized under chapters 47-15 to 47-20 , inclusive, shall mail or electronically transmit to each of its stockholders or members, at the stockholder's or member's last known address, a financial report signed by a principal officer, managing agent, or a public accountant, showing its assets and liabilities and proceeds or loss for the preceding fiscal year.

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Within nine months after the close of its fiscal year, each cooperative organized under chapters 47-15 to 47-20 , inclusive, shall mail or electronically transmit to each of its stockholders or members, at the stockholder's or member's last known address, a financial report signed by a principal officer, managing agent, or a public accountant, showing its assets and liabilities and proceeds or loss for the preceding fiscal year.