California Code of Regulations
Title 4 - Business Regulations
Division 2 - State A thletic Commission
Chapter 1 - Professional Boxing Rules
Article 5 - Control of Sales; Revenue
Section 278 - Show Reports

(a) Contracts between club and boxers.

(b) Club report of tax.

(c) Itemized statement under penalty of perjury of specific receipts and specific disbursements to contestants.

(d) Itemized and specific statement under penalty of perjury showing the number of tickets issued or sold, the amount of the gross receipts of value thereof, and the gross price charged directly or indirectly and no matter by whom received for the sale, lease, transfer, or other exploitation of broadcasting and television rights, and the name and business address of the person or entity from whom value has been received for the sale, lease, transfer, or other exploitation of such rights.

(e) A written contract setting forth the gross price charged directly or indirectly, and no matter by whom, received for the sale, lease, transfer, or other exploitation of broadcasting and television rights, and the name and business address of the person or entity from whom value has been received for the sale, lease, transfer, or other exploitation of such rights. No oral contracts shall be accepted by the commission.

(f) A fee of 5 percent of the gross price, or $35,000, whichever is less, but in no case shall the fee be less than $1,000, exclusive of any federal taxes paid thereon, for the sale, lease, or other exploitation of broadcasting or television rights thereof.