West Virginia Code
Article 9. Uniform Limited Partnership Act
§47-9-5. Office and Records

(a) Each limited partnership shall continuously maintain in this state an office, which may, but need not be, a place of its business in this state, at which shall be kept the following records:
(1) A current list of the full name and last known business address of each partner, separately identifying the general and the limited partners, 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 power of attorney pursuant to which any certificate has been executed;
(3) A copy of the limited partnership's federal, state and local income tax returns and reports, if any, for the three most recent years;
(4) A copy of any then effective written partnership agreements and of any financial statements of the limited partnership for the three most recent years; and
(5) Unless contained in a written partnership agreement, a writing setting out:
(A) The amount of cash and a description and statement of the agreed value of the other property or services contributed 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, or of a general partner to make, distributions to a partner which include a return of all or any part of the partner's contribution; and
(D) Any events upon the happening of which the limited partnership is to be dissolved and its affairs wound up.
(b) Such records shall be available for inspection and copying at the reasonable request, and at the expense, of any partner during ordinary business hours.

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