Part 2. Issue and Issuer.
§ 25‑8‑201.  Issuer.
(a)	With respect to an obligation on or a defense to a security, an "issuer" includes a person that:
(1)	Places or authorizes the placing of its name on a security certificate, other than as authenticating trustee, registrar, transfer agent, or the like, to evidence a share, participation, or other interest in its property or in an enterprise, or to evidence its duty to perform an obligation represented by the certificate;
(2)	Creates a share, participation, or other interest in its property or in an enterprise, or undertakes an obligation, that is an uncertificated security;
(3)	Directly or indirectly creates a fractional interest in its rights or property, if the fractional interest is represented by a security certificate; or
(4)	Becomes responsible for, or in place of, another person described as an issuer in this section.
(b)	With respect to an obligation on or defense to a security, a guarantor is an issuer to the extent of its guaranty, whether or not its obligation is noted on a security certificate.
(c)	With respect to a registration of a transfer, issuer means a person on whose behalf transfer books are maintained.  (1899, c. 733, ss. 29, 60 to 62; Rev., ss. 2177, 2209 to 2211; C.S., ss. 3009, 3041 to 3043; 1965, c. 700, s. 1; 1989, c. 588, s. 1; 1989 (Reg. Sess., 1990), c. 1024, s. 9(b); 1997‑181, s. 1.)