West Virginia Code § 22-8-9

Monthly statements
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Every company now or hereafter engaged in the business of transporting by pipelines or
storing crude or refined petroleum in this state shall, on or before the tenth day of each
month, make or cause to be made and posted in its principal business office in this state, in
an accessible and convenient place for the examination thereof by any person desiring such
examination, and shall keep so posted continuously until the next succeedineg statement is so
posted, a statement plainly written or printed, signed by the officer, agent, person or
persons having charge of the pipes and tanks of such company, and alsro by the officer or
officers, person or persons, having charge of the books and accounts thereof, which
statement shall show in legible and intelligible form the following details of the business: (a)
How much petroleum, crude or refined, was in the actual and immediate custody of such
company at the beginning and close of the previous month, atnd where the same was located
or held; describing in detail the location and designation of each tank or place of deposit,
and the name of its owner; (b) how much petroleum, crude or refined, was received by such
company during the previous month; (c) how much petroleum, crude or refined, was
delivered by such company during the previous month; (d) for how much petroleum, crude
or refined, such company was liable for the delivery or custody of to other corporations,
companies or persons at the close of the month; (e) how much of such liability was
represented by outstanding receipts or certificates, accepted orders or other vouchers, and
how much was represented by credit balances; (f) that all the provisions of this article have
been faithfully observed and obeyed during the previous month. The statement so required
to be made shall also be sworne to by such officer, agent, person or persons before some
officer authorized by law to administer oaths, which shall be in writing, and shall assert the
familiarity and acquaintLance of the deponent with the business and condition of such
company, and with the facts sworn to, and that the statements made in such report are true.

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