Idaho Statutes

30-24-108.  REQUIRED INFORMATION. A limited partnership shall maintain at its principal office the following information:
(a)  A current list showing the full name and last known street and mailing address of each partner, separately identifying the general partners, in alphabetical order, and the limited partners, in alphabetical order;
(b)  A copy of the initial certificate of limited partnership and all amendments to and restatements of the certificate, together with signed copies of any powers of attorney under which any certificate, amendment, or restatement has been signed;
(c)  A copy of any filed articles of merger, interest exchange, conversion, or domestication;
(d)  A copy of the partnership’s federal, state, and local income tax returns and reports, if any, for the three (3) most recent years;
(e)  A copy of any partnership agreement made in a record and any amendment made in a record to any partnership agreement;
(f)  A copy of any financial statement of the partnership for the three (3) most recent years;
(g)  A copy of the three (3) most recent annual reports delivered by the partnership to the secretary of state pursuant to section 30-21-213, Idaho Code;
(h)  A copy of any record made by the partnership during the past three (3) years of any consent given by or vote taken of any partner pursuant to this act or the partnership agreement; and
(i)  Unless contained in a partnership agreement made in a record, a record stating:
(1)  A description and statement of the agreed value of contributions other than money made and agreed to be made by each partner;
(2)  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;
(3)  For any person that is both a general partner and a limited partner, a specification of what transferable interest the person owns in each capacity; and
(4)  Any events upon the happening of which the partnership is to be dissolved and its activities and affairs wound up.

[30-24-108, added 2015, ch. 243, sec. 33, p. 842.]

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