Georgia Code
Part 2 - Issuance of Shares
§ 14-2-623. Share Dividends

History. Code 1981, § 14-2-623 , enacted by Ga. L. 1988, p. 1070, § 1; Ga. L. 1997, p. 1165, § 2.
Law reviews.
For note discussing effect of Georgia law on dividend restrictions, see 24 Ga. B. J. 254 (1961).
For article discussing the payment of dividends to shareholders, see 3 Ga. L. Rev. 11 (1968).
For article discussing “earned” surplus and “capital” surplus concepts under Georgia Business Corporation Code, see 3 Ga. L. Rev. 11 (1968).
For article discussing the statute of limitations applicable to shareholders’ rights to unclaimed dividends and distributions, see 3 Ga. L. Rev. 11 (1968).
For article discussing treasury shares and restrictions placed upon their use by the corporation, see 3 Ga. L. Rev. 11 (1968).

Structure Georgia Code