Texas Business Organizations Code
§ 21.309 — RESERVES, DESIGNATIONS, AND ALLOCATIONS FROM SURPLUS
BO § 21.309Title 2. CORPORATIONS · Ch. 21. FOR-PROFIT CORPORATIONS · Art. G. DISTRIBUTIONS AND SHARE DIVIDENDS
Statute text
View on source(a)A corporation, by resolution of the board of directors of the corporation, may:
(1)create a reserve out of the surplus of the corporation; or
(2)designate or allocate in any manner a part or all of the corporation's surplus for a proper purpose.
(b)A corporation may increase, decrease, or abolish a reserve, designation, or allocation in the manner provided by Subsection (a).
Legislative history
Acts 2003, 78th Leg., ch. 182, Sec. 1, eff. Jan. 1, 2006.