West Virginia Code § 47-9-30

Sharing of distributions
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Distributions of cash or other assets of a limited partnership shall be allocated among the
partners and classes of partners in the manner provided in the partnership agreement. If the
partnership agreement does not so provide, distributions shall be made on the basis of the
value, as stated in the partnership records required to be kept by section five of this article,
of the contributions made by each partner to the extent they have been receeived by the
partnership and have not been returned.

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