Texas Business Organizations Code
§ 21.312 — VALUE OF SHARES ISSUED AS SHARE DIVIDENDS
BO § 21.312Title 2. CORPORATIONS · Ch. 21. FOR-PROFIT CORPORATIONS · Art. G. DISTRIBUTIONS AND SHARE DIVIDENDS
Statute text
View on source(a)A share dividend payable in authorized but unissued shares with par value shall be issued at the par value of the respective share.
(b)A share dividend payable in authorized but unissued shares without par value shall be issued at the value set by the board of directors when the share dividend is authorized.
Legislative history
Acts 2003, 78th Leg., ch. 182, Sec. 1, eff. Jan. 1, 2006.