(a) Except as provided in section 13.27 of this title, 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 section 13.23 of this title the amount the corporation estimates to be the fair value of his or her shares, plus accrued interest.(b) The payment must 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 and how such estimate was calculated;(3) an explanation of how the interest was calculated;(4) a statement of the dissenter's right to demand payment under section 13.28 of this title; and(5) a copy of this chapter.Added 1993, No. 85, § 2, eff. 1/1/1994.