New York Banking Code § 8002

Reduction of capital stock by amendment
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§ 8002. Reduction of capital stock by amendment. A corporation may\nreduce its capital stock by an amendment of its organization certificate\nunder section eight thousand one which:\n  1. Reduces the par value of any issued shares.\n  2. Changes issued shares under subdivision two (i) of section eight\nthousand one and results in a reduction of capital stock.\n  3. Eliminates from authorized shares, shares that have been issued and\nreacquired by the corporation.\n

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