WVC 47 - 9 - 29
§47-9-29. Sharing of profits and losses.
The profits and losses of a limited partnership shall be
allocated among the partners, and among classes of partners, in
the manner provided in writing in the partnership agreement. If
the partnership agreement does not so provide in writing, profits
and losses shall be allocated 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 received by the partnership and have
not been returned.