Once in every six months, the public utilities commission shall examine Ohio coal research and development costs incurred by a gas or natural gas company. The commission shall adopt a rule that:
(A) Requires periodic reports, audits, and hearings and establishes investigative procedures for the purposes of this section;
(B) Allows recovery on a uniform basis per unit of sale of the Ohio coal research and development costs incurred by a gas or natural gas company;
(C) Requires the reporting of such data by gas and natural gas companies as the commission considers necessary for the purposes of this section.