Tennessee Statutes

§ 45-3-407 — Dividends on capital stock

Tennessee·Title 45
In the case of a capital stock association, the balance of net income of the association, if any, after providing for all expenses of operation, allocation to loss reserves, and payment of interest, may be credited to a retained earnings or surplus account, from which the board of directors may, at its discretion, and at such times as it may determine, declare, and pay dividends in cash or additional stock to the holders of record of the stock outstanding at the date the dividends are declared.

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Legislative History

Acts 1978, ch. 708, § 2.36; T.C.A., § 45-1436.

Nearby Sections

15
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