---
title: O.C.G.A. § 2-10-106. Distribution of excess income, reserves, or surpluses.
collection: code
id: 2-10-106
cite_as: O.C.G.A. § 2-10-106 (2025)
canonical_url: https://georgiacommons.org/code/2-10-106
md_url: https://georgiacommons.org/code/2-10-106.md
text_url: https://georgiacommons.org/code/2-10-106/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t1-t2-t3-(v3)-2019-pdf.pdf?sfvrsn=6ea3b7a1_0#page=502
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/2-10.md
previous: https://georgiacommons.org/code/2-10-105.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: AGRICULTURE / MARKETING FACILITIES, ORGANIZATIONS, AND PROGRAMS / COOPERATIVE MARKETING ASSOCIATIONS
---

# O.C.G.A. § 2-10-106. Distribution of excess income, reserves, or surpluses.

Net income of a cooperative association organized under this article, in excess of additions to reserves, surpluses, and other authorized deductions, may be distributed to members and to nonmember patrons on the basis of patronage. Any distribution of reserves or surpluses at any time shall be made to members at the time distribution is ordered and to other persons entitled thereto on the basis of patronage.

## History

Ga. L. 1939, p. 350, § 5; Code 1933, § 65-231, enacted by Ga. L. 1973, p. 835, § 2.