Every licensee shall file with the Department of Taxation and Finance, within 10 days after the close of each race meeting, classified lists of the holders of all passes, badges and cards of admission to such race meeting, disposed of otherwise than by sale, including all tax-free passes, badges or cards issued pursuant to rules or regulation of the State Racing and Wagering Board, and showing any official position, membership or employment held by any person listed, by reason or which such a pass, badge or card was issued to him.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 96.2