§271-25  Accounts, records, and reports. (a)  The public utilities commission may require annual, periodical, or specialreports from all motor carriers, prescribe the manner and form in which thereports shall be made, and require from the carriers specific and full, true,and correct answers to all questions upon which the commission may deeminformation to be necessary.  The annual reports shall give an account of theaffairs of the carrier in such form and detail as may be prescribed by thecommission.  The commission may also require any motor carrier to file with ita true copy of any contract, agreement, or arrangement between the carrier andany other carrier or person in relation to any traffic affected by thischapter.  The commission shall not, however, make public any contract,agreement, or arrangement between a contract carrier by motor vehicle and ashipper, or any of the terms or conditions thereof, except as a part of therecord in a formal proceeding where it considers the action consistent with thepublic interest; provided that if it appears from an examination of any suchcontract that it fails to conform to the published schedule of the contractcarrier by motor vehicle as required by section 271-22(a), the commission may,in its discretion, make public such of the provisions of the contract as thecommission considers necessary to disclose such failure and the extent thereof.

(b)  The annual reports shall contain all therequired information for the period of twelve months ending on December 31 ineach year, unless the commission shall specify a different date, and shall bemade out under oath and filed with the commission within three months after theclose of the year for which the report is made, unless additional time begranted in any case by the commission.  Such periodical or special reports asmay be required by the commission under subsection (a) shall also be underoath, whenever the commission so requires.

(c)  The commission may prescribe for motorcarriers the classes of property for which depreciation charges may properly beincluded under operating expenses, and the rate or rates of depreciation whichshall be charged with respect to each of the classes of property, classifyingthe carriers as it may deem proper for this purpose.  The commission may, whenit deems necessary, modify the classes and rates so prescribed.  When thecommission shall have exercised its authority under the foregoing provisions ofthis subsection, motor carriers shall not charge to operating expenses anydepreciation charges on classes of property other than those prescribed by thecommission, or charge with respect to any class of property a rate ofdepreciation other than that prescribed therefor by the commission, and nocarrier shall include under operating expenses any depreciation charge in anyform other than as prescribed by the commission.

(d)  The commission may, in its discretion,prescribe the forms of any and all accounts, records, and memoranda to be keptby motor carriers and lessors, including the accounts, records, and memorandaof the movement of traffic, as well as of the receipts and expenditures ofmoneys.  The commission may issue orders specifying the operating, accounting,or financial papers, records, books, blanks, tickets, stubs, correspondence, ordocuments of motor carriers or lessors as may after a reasonable time bedestroyed, and prescribing the length of time the same shall be preserved.  Thecommission or its duly authorized special agents, accountants, or examiners shallat all times have access to and authority, under its order, to inspect andexamine any and all lands, buildings, or equipment of motor carriers andlessors and shall have authority to inspect and copy any and all accounts,books, records, memoranda, correspondence, and other documents of carriers andlessors (as defined in this section), and such accounts, books, records,memoranda, correspondence, and other documents of any person controlling,controlled by, or under common control with any such carriers, as thecommission deems relevant to the person's relation to or transaction with thecarriers.  Motor carriers, lessors, and aforesaid persons shall submit theiraccounts, books, records, memoranda, correspondence, and other documents forthe inspection and copying authorized by this subsection, and motor carriersand lessors shall submit their lands, buildings, and equipment for examinationand inspection, to any duly authorized special agent, accountant, or examinerof the commission upon demand and display of proper credentials.  As used inthis subsection, the words "keep" and "kept" mean made,prepared, or compiled, as well as retained; the term "lessor" means alessor of any right to operate as a motor carrier; and the term "motorcarrier" or "lessor" includes a receiver or trustee of any suchmotor carrier or lessor.

(e)  No report by any motor carrier of anyaccident arising in the course of the operation of such carriers, made pursuantto any requirement of the commission, and no report by the commission of anyinvestigation of any accident, shall be admitted as evidence, or used for anyother purpose, in any suit or action for damages growing out of any mattermentioned in the report or investigation. [L 1961, c 121, pt of §2; Supp,§106C-23; HRS §271-25]