Ninguna corporación pagará dividendos, excepto según lo dispuesto en este subtítulo. Los dividendos podrán pagarse en efectivo, con bienes o con acciones de capital corporativo. Si el dividendo se ha de pagar en acciones de capital corporativo sin emitirse aún, la junta de directores deberá, por resolución, disponer que se designen como capital, al respecto de esas acciones, una cantidad que no sea menor a la suma total del valor par de las acciones con valor par que se hayan declarado como dividendos y, en el caso de acciones sin valor par que se hayan declarado como dividendos, la cuantía que tenga a bien designar la junta de directores. Si las acciones se han distribuido por una corporación en virtud de una división de sus acciones en vez de como pago de dividendos pagaderos en acciones, tal designación de capital no es necesaria.
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