South Dakota Code § 47-26-6

Plan for distribution of assets--Adoption of plan
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A plan providing for the distribution of assets, not inconsistent with the provisions of chapters
47-22
to
47-28
, inclusive, may be adopted by a corporation in the process of dissolution and shall be adopted by a corporation for the purpose of authorizing any transfer or conveyance of assets for which this chapter requires a plan of distribution, in the manner provided by §§
47-26-7
and
47-26-8
.

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