Pursuant to M.G.L. c. 182, § 4, the trustees of an association or trust who own or control a majority of the capital stock of a railroad, street railway, electric railroad, elevated railway, gas, electric or water company, or corporation engaged in the common carriages of passengers by motor vehicle, shall file with the Division annually on or before April 1st a statement containing the following information:
950 CMR, § 109.06