Section 72. Reserves, net margins, net retained proceeds, distributions, and patronage refunds

The directors shall periodically set aside reasonable
  sums  for reserves. The net margins or net retained proceeds may, in the
  discretion of the directors, be distributed at least once  every  twelve
  months  to members or patrons, by uniform distribution and calculated on
  such  bases  as  the  by-laws  or  marketing  contract  may   prescribe.
  Distributions  may  be credited on account of the issuance to members or
  patrons of capital stock or other securities of the corporation.  In the
  case of cooperatives with capital  stock,  dividends  shall  not  exceed
  twelve per centum per annum on any class of stock.