§ 47-20-1 Books and records required–List of members and stockholders
§ 47-20-2 Inspection of books and records
§ 47-20-3 Court order for production of books and records–Violation–Penalty
§ 47-20-4 Annual financial report to stockholders or members–Contents of report
§ 47-20-7 Delivery of annual report to secretary of state–Fee–Returning improper report
§ 47-20-10 Filing and receipt of documents
§ 47-20-11 Recordation of documents
§ 47-20-12.1 Filing false document as felony
§ 47-20-13 Fees collectible by secretary of state
§ 47-20-14 Fees collectible from foreign corporations
§ 47-20-15 Registered office required
§ 47-20-16 Registered agent required
§ 47-20-17 Change of registered office or registered agent–Procedure

Terms Used In South Dakota Codified Laws > Title 47 > Chapter 20 - Cooperatives--Records, Accounts and Reports

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2