New York Laws
Title 5 - Corporate Finance
5009 - Dividends or Other Distributions in Cash or Property.

ยง 5009. Dividends or other distributions in cash or property. Subject
to sections one hundred ten, one hundred twelve and five hundred
seventeen of this chapter, a corporation may declare and pay dividends
or make other distributions in cash or property, including the shares or
bonds of other corporations, on its outstanding shares, out of net
profits or surplus, except when there is any impairment of capital
stock, or when the declaration, payment, or distribution would be
contrary to any restrictions contained in the organization certificate.