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.
N.M. Admin. Code § 15.6.14.12