Arkansas Code § 23-11-217 - Dividends -- Declaration and Payment by Board of Directors

(a) (1) The board of directors are also empowered to declare and pay dividends to the stockholders.

(2) Dividends may be declared and paid by the board of directors, either in cash, in tangible or intangible choses in action or property, or in stock, subject to such restrictions as may be contained in the articles of incorporation or the laws of this state relative to sources of funds for payment of dividends by private corporations.

(b) Nothing contained in this section shall prevent the stockholders of any corporation, or the directors thereof, from setting apart, out of any of the funds of the corporation available for dividends, a reserve or reserves for any proper purpose or from abolishing any such reserve.

(c) A director shall be fully protected when relying in good faith upon the books of account of the corporation or statements prepared by any of its officials as to the value and amount of the assets, liability, net earnings, net profits, or any other facts pertinent to the existence and amount of surplus or other funds from which dividends may properly be declared and paid.

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Last modified: November 15, 2016