North Carolina General Statutes
Article 5 - Revised Uniform Limited Partnership Act.
§ 59-106 - Records to be kept.

59-106. Records to be kept.
(a) Each limited partnership shall keep in this State at an office in this State:
(1) A current list of the full name and last known mailing address of each partner set forth in alphabetical order;
(2) A copy of the certificate of limited partnership and all certificates of amendment thereto, together with executed copies of any powers of attorney pursuant to which any certificate has been executed;
(3) Copies of the limited partnership's federal, State and local income tax returns and reports, if any, for the three most recent years;
(4) Copies of any then effective written partnership agreements and copies of any financial statements of the limited partnership for the three most recent years; and
(5) A written record that contains:
a. The amount of cash and a description and statement of the agreed value of the other property or services contracted by each partner and which each partner has agreed to contribute;
b. The times at which or events on the happening of which any additional contributions agreed to be made by each partner are to be made;
c. Any right of a partner to receive distribution of property, including cash from the limited partnership; and
d. Events upon the happening of which the limited partnership is to be dissolved and its affairs wound up.
The written record required pursuant to this subdivision may be part of a written partnership agreement or may be contained in one or more other documents or records.
(b) The books and records are subject to inspection and copying at the reasonable request, and at the expense, of any partner during ordinary business hours. (1985 (Reg. Sess., 1986), c. 989, s. 2; 1987 (Reg. Sess., 1988), c. 1031, s. 2; 1997-456, s. 27; 1999-362, s. 12.)

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