Section 293-A:13.25 Payment.
(a) Except as provided in RSA 293-A:13.27, as soon as the proposed corporate action is taken, or upon receipt of a payment demand, the corporation shall pay each dissenter who complied with RSA 293-A:13.23 the amount the corporation estimates to be the fair value of his shares, plus accrued interest.
   (b) The payment shall be accompanied by:
      (1) The corporation's balance sheet as of the end of a fiscal year ending not more than 16 months before the date of payment, an income statement for that year, a statement of changes in shareholders' equity for that year, and the latest available interim financial statements, if any;
      (2) A statement of the corporation's estimate of the fair value of the shares;
      (3) An explanation of how the interest was calculated;
      (4) A statement of the dissenter's right to demand payment under RSA 293-A:13.28; and
      (5) A copy of this subdivision.
Source. 1992, 255:1, eff. Jan. 1, 1993.