{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/50-73.8.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/50-73.8.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/50-73.8.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/50-73.8.html"}],"law_id":86051,"edition_id":1,"section_id":86051,"structure_id":14973,"section_number":"50-73.8","catch_line":"Records to be kept","history":"1985, c. 607; 1987, c. 702; 2010, c. 675.","full_text":"A\n\nEach limited partnership shall keep at its principal office the following:1\n\nA current list of the full name and last known business address of each partner, separately identifying the general partners in alphabetical order and the limited partners in alphabetical order;2\n\nA 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\n\nCopies of the limited partnership’s federal, state and local income tax returns and reports, if any, for the three most recent years;4\n\nCopies of any then-effective written partnership agreements and of any financial statements of the limited partnership for the three most recent years; and5\n\nUnless contained in a written partnership agreement, a writing setting out:\n\t\t\t\ta. 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;\n\t\t\t\tb. 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;\n\t\t\t\tc. 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\n\t\t\t\td. Any events upon the happening of which the limited partnership is to be dissolved and its affairs wound up.B\n\nRecords kept under this section are subject to inspection and copying at the reasonable request, and at the expense, of any partner during ordinary business hours.","order_by":null,"text":{"0":{"id":308137,"text":"Each limited partnership shall keep at its principal office the following:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":308138,"text":"A current list of the full name and last known business address of each partner, separately identifying the general partners in alphabetical order and the limited partners in alphabetical order;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":308139,"text":"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;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":308140,"text":"Copies of the limited partnership’s federal, state and local income tax returns and reports, if any, for the three most recent years;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":308141,"text":"Copies of any then-effective written partnership agreements and of any financial statements of the limited partnership for the three most recent years; and","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":308142,"text":"Unless contained in a written partnership agreement, a writing setting out:\n\t\t\t\ta. 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;\n\t\t\t\tb. 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;\n\t\t\t\tc. 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\n\t\t\t\td. Any events upon the happening of which the limited partnership is to be dissolved and its affairs wound up.","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"B"},"6":{"id":308143,"text":"Records kept under this section are subject to inspection and copying at the reasonable request, and at the expense, of any partner during ordinary business hours.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A5"}},"ancestry":[{"id":14973,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":13364,"metadata":{},"date_created":"2026-06-26 03:51:12","date_modified":"2026-06-26 03:51:12","permalink":{"id":234245,"object_type":"structure","relational_id":14973,"identifier":"1","token":"50\/2.1\/1","url":"\/50\/2.1\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13364,"edition_id":1,"name":"Virginia Revised Uniform Limited Partnership Act","identifier":"2.1","label":"chapter","depth":2,"order_by":1,"parent_id":12957,"metadata":{},"date_created":"2026-06-26 03:44:43","date_modified":"2026-06-26 03:44:43","permalink":{"id":234243,"object_type":"structure","relational_id":13364,"identifier":"2.1","token":"50\/2.1","url":"\/50\/2.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12957,"edition_id":1,"name":"Partnerships","identifier":"50","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:04","date_modified":"2026-06-26 03:44:04","permalink":{"id":234229,"object_type":"structure","relational_id":12957,"identifier":"50","token":"50","url":"\/50\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":80626,"structure_id":14973,"section_number":"50-73.1","catch_line":"Definitions","url":"\/50-73.1\/","token":"50\/2.1\/1\/50-73.1","metadata":false},{"id":74348,"structure_id":14973,"section_number":"50-73.10","catch_line":"Business transactions of partner with partnership","url":"\/50-73.10\/","token":"50\/2.1\/1\/50-73.10","metadata":false},{"id":63264,"structure_id":14973,"section_number":"50-73.10:1","catch_line":"Unlawful to transact or offer to transact business as a limited partnership unless authorized; penalty","url":"\/50-73.10_1\/","token":"50\/2.1\/1\/50-73.10_1","metadata":false},{"id":71893,"structure_id":14973,"section_number":"50-73.2","catch_line":"Name","url":"\/50-73.2\/","token":"50\/2.1\/1\/50-73.2","metadata":false},{"id":86500,"structure_id":14973,"section_number":"50-73.3","catch_line":"Reserved name","url":"\/50-73.3\/","token":"50\/2.1\/1\/50-73.3","metadata":false},{"id":67739,"structure_id":14973,"section_number":"50-73.4","catch_line":"Principal office, registered office, and registered agent","url":"\/50-73.4\/","token":"50\/2.1\/1\/50-73.4","metadata":false},{"id":69732,"structure_id":14973,"section_number":"50-73.5","catch_line":"Change of registered office or registered agent","url":"\/50-73.5\/","token":"50\/2.1\/1\/50-73.5","metadata":false},{"id":69046,"structure_id":14973,"section_number":"50-73.6","catch_line":"Resignation of registered agent","url":"\/50-73.6\/","token":"50\/2.1\/1\/50-73.6","metadata":false},{"id":57121,"structure_id":14973,"section_number":"50-73.7","catch_line":"Service on limited partnership","url":"\/50-73.7\/","token":"50\/2.1\/1\/50-73.7","metadata":false},{"id":86051,"structure_id":14973,"section_number":"50-73.8","catch_line":"Records to be kept","url":"\/50-73.8\/","token":"50\/2.1\/1\/50-73.8","metadata":false},{"id":66413,"structure_id":14973,"section_number":"50-73.9","catch_line":"Nature of business","url":"\/50-73.9\/","token":"50\/2.1\/1\/50-73.9","metadata":false}],"previous_section":{"id":57121,"structure_id":14973,"section_number":"50-73.7","catch_line":"Service on limited partnership","url":"\/50-73.7\/","token":"50\/2.1\/1\/50-73.7","metadata":false},"next_section":{"id":66413,"structure_id":14973,"section_number":"50-73.9","catch_line":"Nature of business","url":"\/50-73.9\/","token":"50\/2.1\/1\/50-73.9","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/50-73.8\/","history_text":"

This law was first created in 1985. The record of its establishment is cataloged in chapter 607 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1985 \u201cActs\u201d aren\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1987, chapter 702; in 2010, chapter 675<\/a>.<\/p>","references":[{"id":67577,"section_number":"50-73.26","catch_line":"Information","order_by":null,"url":"\/50-73.26\/"},{"id":63061,"section_number":"50-73.33","catch_line":"Liability for contribution","order_by":null,"url":"\/50-73.33\/"},{"id":77882,"section_number":"50-73.34","catch_line":"Sharing of profits and losses","order_by":null,"url":"\/50-73.34\/"},{"id":71927,"section_number":"50-73.35","catch_line":"Sharing of distributions","order_by":null,"url":"\/50-73.35\/"},{"id":67739,"section_number":"50-73.4","catch_line":"Principal office, registered office, and registered agent","order_by":null,"url":"\/50-73.4\/"},{"id":78147,"section_number":"50-73.43","catch_line":"Liability upon return of contribution","order_by":null,"url":"\/50-73.43\/"},{"id":79428,"section_number":"50-73.77","catch_line":"Transition and savings provisions","order_by":null,"url":"\/50-73.77\/"}],"refers_to":false,"permalink":{"id":234283,"object_type":"law","relational_id":86051,"identifier":"50-73.8","token":"50\/2.1\/1\/50-73.8","url":"\/50-73.8\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/50-73.8\/","token":"50\/2.1\/1\/50-73.8","dublin_core":{"Title":"Records to be kept","Type":"Text","Format":"text\/html","Identifier":"\u00a7 50-73.8","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Each limited partnership<\/span> shall keep at its principal office<\/span> the following: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> A current list of the full name and last known business address of each partner<\/span>, separately identifying the general partners<\/span> in alphabetical order<\/span> and the limited partners<\/span> in alphabetical order<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> A copy of the certificate of limited partnership<\/span> and all certificates of amendment thereto, together with executed copies of any powers of attorney pursuant to which any certificate has been executed; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Copies of the limited partnership’s federal, state<\/span> and local income tax returns and reports, if any, for the three most recent years; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Copies of any then-effective written partnership agreements<\/span> and of any financial statements of the limited partnership for the three most recent years; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Unless contained in a written partnership agreement<\/span>, a writing setting out:\n\t\t\t\ta. 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;\n\t\t\t\tb. The times at which or events on the happening of which any additional contributions<\/span> agreed to be made by each partner are to be made;\n\t\t\t\tc. Any right of a partner to receive, or of a general partner<\/span> to make, distributions to a partner which include a return of all or any part of the partner’s contribution<\/span>; and\n\t\t\t\td. Any events upon the happening of which the limited partnership is to be dissolved and its affairs wound up. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Records kept under this section are subject to inspection and copying at the reasonable request, and at the expense, of any partner during ordinary business hours. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRECORDS TO BE KEPT (\u00a7 50-73.8)\n\nA. Each limited partnership shall keep at its principal office the following:\n\n 1. A current list of the full name and last known business address of each\n partner, separately identifying the general partners in alphabetical order and\n the limited partners in alphabetical order;\n\n 2. A copy of the certificate of limited partnership and all certificates of\n amendment thereto, together with executed copies of any powers of attorney\n pursuant to which any certificate has been executed;\n\n 3. Copies of the limited partnership’s federal, state and local income\n tax returns and reports, if any, for the three most recent years;\n\n 4. Copies of any then-effective written partnership agreements and of any\n financial statements of the limited partnership for the three most recent\n years; and\n\n 5. Unless contained in a written partnership agreement, a writing setting out:\n \t\t\t\ta. The amount of cash and a description and statement of the agreed value\n of the other property or services contributed by each partner and which each\n partner has agreed to contribute;\n \t\t\t\tb. The times at which or events on the happening of which any additional\n contributions agreed to be made by each partner are to be made;\n \t\t\t\tc. Any right of a partner to receive, or of a general partner to make,\n distributions to a partner which include a return of all or any part of the\n partner’s contribution; and\n \t\t\t\td. Any events upon the happening of which the limited partnership is to be\n dissolved and its affairs wound up.\n\nB. Records kept under this section are subject to inspection and copying at the\nreasonable request, and at the expense, of any partner during ordinary business\nhours.\n\nHISTORY: 1985, c. 607; 1987, c. 702; 2010, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}