West Virginia Code § 47-9-5

Office and records
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(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 pursuantu 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; a
(4) A copy of any then effective written partnershipl 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 oLr 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) WAny 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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