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Home » US Law » 2021 New Mexico Statutes » Chapter 60 - Business Licenses » Article 2E - Gaming Control

Section 60-2E-3 – Definitions.

As used in the Gaming Control Act: A. “affiliate” means a person who, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with a specified person; B. “affiliated company” means a company that: (1) controls, is controlled by or is under common control with a company licensee; […]

Section 60-2E-30 – Licensing of distributors of gaming devices.

A. It is unlawful for any person to operate, carry on, conduct or maintain any form of distribution of any gaming device for use or play in New Mexico or any form of distribution of any gaming device in New Mexico for use or play outside of New Mexico without first obtaining and maintaining a […]

Section 60-2E-31 – Suitability of certain persons furnishing services or property or doing business with gaming operators; termination of association.

A. The board may determine the suitability of any person who furnishes services or property to a gaming operator licensee under any arrangement pursuant to which the person receives compensation based on earnings, profits or receipts from gaming. The board may require the person to comply with the requirements of the Gaming Control Act and […]

Section 60-2E-33 – Emergency orders of board.

The board may issue an emergency order for suspension, limitation or conditioning of a license, registration, finding of suitability or work permit or may issue an emergency order requiring a gaming operator licensee to exclude an individual licensee from the premises of the gaming operator licensee’s gaming establishment or not to pay an individual licensee […]

Section 60-2E-35 – Internal control systems.

A. Each gaming operator licensee shall adopt internal control systems that shall include provisions for: (1) safeguarding its assets and revenues, especially the recording of cash and evidences of indebtedness; (2) making and maintaining reliable records, accounts and reports of transactions, operations and events, including reports to the board; and (3) a system by which […]

Section 60-2E-37 – Age requirement for patrons and gaming employees.

A person under the age of twenty-one years shall not: A. play, be allowed to play, place wagers on or collect winnings from, whether personally or through an agent, any game authorized or offered to play pursuant to the Gaming Control Act; or B. be employed as a gaming employee. History: Laws 1997, ch. 190, […]

Section 60-2E-38 – Calculation of net take; certain expenses not deductible.

In calculating net take from gaming machines, the actual cost to the licensee of any personal property distributed to a patron as the result of a legitimate wager may be deducted as a loss, except for travel expenses, food, refreshments, lodging or services. For the purposes of this section, “as the result of a legitimate […]

Section 60-2E-39 – Limitations on taxes and license fees.

A political subdivision of the state shall not impose a license fee or tax on any licensee licensed pursuant to the Gaming Control Act except for the imposition of property taxes, local option gross receipts taxes with respect to receipts not subject to the gaming tax and the distribution provided for and determined pursuant to […]

Section 60-2E-4 – Limited gaming activity permitted.

Gaming activity is permitted in New Mexico only if it is conducted in compliance with and pursuant to: A. the Gaming Control Act; or B. a state or federal law other than the Gaming Control Act that expressly permits the activity or exempts it from the application of the state criminal law, or both. History: […]

Section 60-2E-42 – Motion for release of confidential information.

An application to a court for an order requiring the board to release any information declared by law to be confidential shall be made only by petition in district court. A hearing shall be held on the petition not less than ten days and not more than twenty days after the date of service of […]

Section 60-2E-43 – Gaming machine central system.

The board shall develop and operate a central system into which all licensed gaming machines are connected. The central system shall be capable of: A. monitoring continuously, retrieving and auditing the operations, financial data and program information of the network; B. disabling from operation or play any gaming machine in the network that does not […]