A rail carrier providing transportation of service subject to the jurisdiction of the Commission may establish rates for transportation of property under which the liability of the carrier for such property is limited to a value established by written declaration of the shipper or by a written agreement between the shipper and the carrier, and may provide in such written declaration or agreement for the specified amounts to be deducted from any claim against the carrier for loss or damage to the property or for delay in the transportation of such property.
W. Va. Code R. § 150-12-10