Within nine months after the close of its fiscal year, each cooperative organized under chapters 47-15 to 47-20, inclusive, shall mail or electronically transmit to each of its stockholders or members, at the stockholder's or member's last known address, a financial report signed by a principal officer, managing agent, or a public accountant, showing its assets and liabilities and proceeds or loss for the preceding fiscal year.

Source: SDC 1939, § 11.1134 (5) as enacted by SL 1965, ch 23 , § 1; SL 2018, ch 260 , § 11.