Any person upon whom the supervisory fee is imposed by the Professional Athletic Competition Act (Section 60-2A-26 NMSA 1978) for exhibiting any live professional contest on a closed-circuit telecast or motion picture shall, within seventy-two (72) hours after completion of the event, furnish to the commission a verified written report, on forms prescribed by the commission, showing the number of tickets or subscriptions sold or the amount of fees collected for the exhibition without any deductions.

[15.6.14.12 NMAC - N/E, 10-11-2005]