§486J-4.5  Informational cost
reports.  (a)  Each refiner, on a semi-annual basis, at reporting dates as
the commission may establish, shall file with the commission, on forms
prescribed, prepared, and furnished by the commission, a certified statement of
operating and overhead costs for the refiner's Hawaii operations that shall
include but not be limited to the following:



(1)  Crude oil costs and sources;



(2)  Other feedstock costs and sources;



(3)  Refinery operating expenses;



(4)  Marketing operating expenses by petroleum
product;



(5)  Distribution expenses by petroleum product; and



(6)  Corporate overhead expenses.



(b)  In addition to the reporting required
under subsection (a), each distributor shall file with the commission all
Securities and Exchange Commission Forms 10-K, 10-Q, annual reports, quarterly
reports, and earnings supplements published by the distributor.



(c)  Each distributor, except a distributor who
is so defined solely by criteria in paragraph (4) of that definition in section
486J-1, who sells liquid fuel only at retail and is not a refiner, shall file
with the commission, on a semi-annual basis at reporting dates as the
commission may establish, on forms prescribed, prepared, and furnished by the
commission, a certified statement of operating and overhead costs that shall
include the following:



(1)  Gasoline purchases and exchanges and sources;



(2)  Diesel purchases and exchanges and sources;



(3)  Marketing expenses; and



(4)  Distribution expenses. [L 2006, c 78, pt of §2;
am L 2007, c 182, §6]