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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>86051</law_id><section_number>50-73.8</section_number><catch_line>Records to be kept</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>50-73.26</reference><reference>50-73.33</reference><reference>50-73.34</reference><reference>50-73.35</reference><reference>50-73.4</reference><reference>50-73.43</reference><reference>50-73.77</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="50">Partnerships</unit><unit label="chapter" level="2" order_by="1" identifier="2.1">Virginia Revised Uniform Limited Partnership Act</unit><unit label="article" level="3" order_by="1" identifier="1">General Provisions</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> Each <span class="dictionary">limited partnership</span> shall keep at its <span class="dictionary">principal office</span> the following: <a id="paragraph-308137" class="section-permalink" href="https://vacode.org/50-73.8/#A"><i class="fa fa-link"/></a></p></section>
						<section id="A1" class="indent-1"><p><span class="prefix-number">1.</span> A current list of the full name and last known business address of each <span class="dictionary">partner</span>, separately identifying the <span class="dictionary">general partners</span> in alphabetical <span class="dictionary">order</span> and the <span class="dictionary">limited partners</span> in alphabetical <span class="dictionary">order</span>; <a id="paragraph-308138" class="section-permalink" href="https://vacode.org/50-73.8/#A1"><i class="fa fa-link"/></a></p></section>
						<section id="A2" class="indent-1"><p><span class="prefix-number">2.</span> A copy of the <span class="dictionary">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; <a id="paragraph-308139" class="section-permalink" href="https://vacode.org/50-73.8/#A2"><i class="fa fa-link"/></a></p></section>
						<section id="A3" class="indent-1"><p><span class="prefix-number">3.</span> Copies of the limited partnership&#x2019;s federal, <span class="dictionary">state</span> and local income tax returns and reports, if any, for the three most recent years; <a id="paragraph-308140" class="section-permalink" href="https://vacode.org/50-73.8/#A3"><i class="fa fa-link"/></a></p></section>
						<section id="A4" class="indent-1"><p><span class="prefix-number">4.</span> Copies of any then-effective written <span class="dictionary">partnership agreements</span> and of any financial statements of the limited partnership for the three most recent years; and <a id="paragraph-308141" class="section-permalink" href="https://vacode.org/50-73.8/#A4"><i class="fa fa-link"/></a></p></section>
						<section id="A5" class="indent-1"><p><span class="prefix-number">5.</span> Unless contained in a written <span class="dictionary">partnership agreement</span>, 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 <span class="dictionary">contributions</span> agreed to be made by each partner are to be made;
				c. Any right of a partner to receive, or of a <span class="dictionary">general partner</span> to make, distributions to a partner which include a return of all or any part of the partner&#x2019;s <span class="dictionary">contribution</span>; and
				d. Any events upon the happening of which the limited partnership is to be dissolved and its affairs wound up. <a id="paragraph-308142" class="section-permalink" href="https://vacode.org/50-73.8/#A5"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">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. <a id="paragraph-308143" class="section-permalink" href="https://vacode.org/50-73.8/#B"><i class="fa fa-link"/></a></p></section></text><history>1985, c. 607; 1987, c. 702; 2010, c. 675.</history><metadata></metadata></law>
