N.H. Rev. Stat. Ann. § 244:9

Any corporation, whether foreign or domestic, which owns a majority of the capital stock of any railroad in the state, or operates the same under lease or otherwise, shall make returns and furnish information to the department of transportation as to such railroad properties and railroad business; and all provisions of law respecting reports and information concerning railroads and respecting the issue of securities shall apply to such railroad properties and railroad business.