Every corporation licensed by the Commission, or which leases to such licensee the track at which it conducts pari-mutuel thoroughbred horse races, or which owns 25% or more of the stock of such licensee, shall annually, during the month of October, forward to the Commission the names and addresses of all record holders of registered debentures and coupon debentures registered as to principal.
58 Pa. Code § 165.59
This section cited in 58 Pa. Code § 165.13 (relating to filing of information concerning stock transfers).