South Dakota Code § 47-16-46

Distributions to patrons
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Unless the articles or bylaws of a cooperative otherwise expressly provide, none of the remainder of the net proceeds after distributions and payments pursuant to §§
47-16-44
and
47-16-45
shall constitute income of the cooperative but all thereof shall be distributed and paid to patrons, whether members or not, as provided by §§
47-16-47
to
47-16-49
, inclusive.

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