South Dakota Code § 51A-6A-28

Dividends from undivided profits or surplus
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The governing board of any trust company may declare dividends from undivided profits or surplus, if the trust company is in compliance with the capital requirements of §§
51A-6A-19
and
51A-6A-19.1
following payment of the dividend and if the director approves any dividend to be paid from surplus.

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