New Mexico Administrative Code

This rule applies to all licensees or applicants for licensure, registration, certification, renewal, and other approval relating to gaming operations under the New Mexico Gaming Control Act.

A. A multigame may have various games with configurable percentages. A multigame may be approved by the board if, in addition to any other requirements in this rule, the following eight-digit electronic meters are available upon display for each game offered on the menu: credits …

A. The rules of play for a gaming machine shall be displayed on the face or screen of the gaming device or capable of display at the player's option through use of an easily-accessible help screen. B. The rules of play shall be evaluated by the independent testing laboratory desi…

A. A gaming machine shall be capable of detecting and displaying the following conditions: power reset, door open, and inappropriate coin-in or token-in if the coin or token is not automatically returned to the player. B. The conditions described in Subsection A of 15.1.7.22 NMAC…

A. A gaming machine shall be capable of detecting and displaying, and an attendant may clear, all of the following error conditions: (1) coin- or token-in jam; (2) coin- or token-out jam; (3) hopper empty or timed-out; (4) RAM error; (5) hopper runaway or extra coin or token paid…

A. If a gaming machine is equipped with a hopper, the hopper shall be designed to detect all of the following and force the gaming device into a tilt condition if one of the following occurs: (1) jammed coin or token; (2) extra coin or token paid out; (3) hopper runaway; or (4) h…

A. A ticket printer shall be capable of producing the following: (1) date and time; (2) identification number of the gaming machine; (3) credits and their values; and (4) validation number. B. The ticket printer shall be capable of sensing a paper out condition and completing pri…

A gaming machine that is capable of bidirectional communication with internal or external associated equipment shall use a communication protocol that ensures that erroneous data or signals will not adversely affect the operation of the gaming device.

A. During the expected lifetime of the gaming machine, the gaming machine shall not pay out less than 80%. B. The theoretical payout percentage shall be determined using standard methods of the probability theory. The percentage shall be calculated using the highest level of skil…

A. The board may revoke the license or approval of a gaming machine if the board determines, in its discretion, that the gaming machine:(1) does not perform in the manner described in the application; (2) is defective or malfunctions frequently; (3) has a detrimental impact on th…

A. The manufacturer or distributor of gaming machine shall notify the board, in writing, of any problems, defects, or malfunctions of any gaming machine that has been approved by the board if the problem, defect, or malfunction affects game integrity or is recurring. B. The manuf…

Section 60-2E-7(B)(3) of the Gaming Control Act authorizes the board to develop, adopt and promulgate all regulations necessary to implement and administer the provisions of the Gaming Control Act. Section 60-2E-8(C)(6) directs the board to adopt regulations defining the area, ga…

Except as otherwise determined by the board, a manufacturer or distributor of associated equipment shall not distribute associated equipment or any modification thereto to a gaming operator licensee unless the board has approved the associated equipment or modification.

A. An applicant for approval of, or modification of existing associated equipment shall; submit an application to the board on forms provided or approved by the board. B. The following information shall be included on the application:(1) the name, business address, and business t…

The board may waive, in the board's discretion, the evaluation and testing requirements described in this rule if the applicant provides evidence satisfactory to the board that the gaming device sought to be approved is identical in all material respects to a model that has been …

A. The board may revoke approval of associated equipment or any modification thereto, if the board finds that the associated equipment:(1) does not perform in the manner described in the application; (2) is defective or malfunctions frequently; (3) has a detrimental impact on the…

A. The manufacturer or distributor of associated equipment shall notify the board, in writing, of any problems, defects, or malfunctions of any associated equipment that has been approved by the board if the problem, defect, or malfunction affects game integrity or is recurring. …

A. A manufacturer or distributor of associated equipment shall maintain the following records: (1) all applications for approval of associated equipment submitted to the board; (2) detailed operating procedures of the associated equipment; (3) approvals of associated equipment re…

A. A manufacturer or distributor shall not distribute a gaming machine in New Mexico unless the machine has: (1) a unique, permanent serial number, which shall be clearly visible and permanently stamped or engraved on the metal frame or other permanent component of the gaming mac…

A. The board, with or without prior notice to the manufacturer, distributor, or licensee, may issue a summary order suspending approval of a gaming device if the board determines that the device does not operate, or is not being operated, in the manner certified by the manufactur…

A. A licensee shall not alter the operation of approved gaming machines or associated equipment and shall ensure that the gaming machines and associated equipment are maintained in proper condition. B. Only the following persons shall service or repair a gaming machine or associa…

A. A manufacturer or distributor license by the board may offer gaming machines for sale for home use provided the manufacturer or distributor complies with this section of this part. The manufacturer or distributor selling a gaming machine for home use shall only transport such …

Permanent.

The licensee shall maintain all records required pursuant to this rule within New Mexico for a period of five years.

November 30, 1998, unless a later date is cited at the end of a section.

This rule establishes standards for the evaluation, testing, approval, modification, maintenance, and disposition of gaming machines, games and associated equipment.

Unless otherwise defined below, terms used in this rule have the same meanings as set forth in the Gaming Control Act. A. "Act" means the Gaming Control Act. B. "Central monitoring system" means the hardware and software at the board's central site used to control, monitor, and r…

A. All gaming machines operated in the state shall meet the specifications set forth in this section and shall conform to the exact specifications of the prototype tested and approved by the board. B. No electronic or mechanical gaming machine shall be used prior to licensure by …

A. A gaming machine shall meet all of the following security and audit specifications: (1) be controlled by a microprocessor; (2) be connected and communicating to an approved central monitoring system and conform exactly to the protocol and internal control procedures employed b…

New Mexico Gaming Control Board.

A. Fees required under the act and all reports relating to taxes and fees shall be received by the board not later than the due date specified by law. In addition, reports relating to taxes shall be received by taxation and revenue not later than the due date specified by law. Fe…

A. Each company licensee that is a corporation shall keep on the premises of its gaming establishment and shall provide to the board or audit and compliance services division, upon request, the following corporate documents: (1) a certified copy of the articles of incorporation, …

The licensee shall maintain all records required pursuant to this rule within New Mexico for a period of five years.

A. Racetrack gaming operator, distributor, and manufacturer licensees shall submit copies of their federal income tax returns to the board within thirty (30) days of fling their returns with the internal revenue service. If a licensee files an "application for automatic extension…

A. Each licensee shall establish written administrative and accounting procedures for the purpose of verifying the licensee's liability for taxes under the act and for the purpose of exercising effective control over the licensee's internal financial affairs. The procedures shall…

A. For each gaming machine, gross revenue equals the total of cash received from patrons for playing a game, cash received in payment for credit extended by a licensee to a patron for playing a game, and compensation received for conducting a game in which the licensee is not a p…

A. Nonprofit licensees shall establish and maintain a separate operating account exclusively for the deposit of all gaming funds. The account shall be in a financial institution that is licensed by the state, in a national bank with an office in the state, or in another financial…

A. Each gaming operator licensee shall maintain, in the manner required or approved by the board: (1) cash or cash equivalents in an amount equal to the value of the highest possible jackpot that could be won from a single gaming machine at the gaming establishment plus the value…

This rule applies to all gaming operator licensees or applicants for gaming operator licenses under the New Mexico Gaming Control Act.

The board, in its sole discretion, may extend the time for filing any report or document required by this rule; provided, however, that Taxation and Revenue, in its sole discretion, may extend the time for filing any report or document relating to gaming taxes when such report or…

A slot accounting system shall be required for all racetrack gaming premises constructed after September 1, 2003. A racetrack gaming premises constructed prior to September 1, 2003, is not required to obtain a slot accounting system. If a racetrack constructed prior to September …

Section 60-2E-7(B)(3) of the Gaming Control Act authorizes the board to develop, adopt and promulgate all regulations necessary to implement and administer the provisions of the Gaming Control Act. Sections 60-2E-8(C)(9) and 60-2E-8(C)(12) of the Act require that the Gaming Contr…

Permanent.

December 31, 1998, unless a later date is cited at the end of a section.

This rule establishes standards for accounting, financial reporting, and internal control requirements for gaming operator licensees under the Gaming Control Act.

Unless otherwise defined below, terms used in this rule have the same meanings as set forth in the Gaming Control Act. A. "Act" means the New Mexico Gaming Control Act. B. "Audit" means an examination of an applicant's or licensee's accounting records, financial situation, and bu…

A. The board will establish and maintain an audit and compliance services division that shall have the responsibility to: (1) conduct periodic and special audits or reviews of the books and records of licensees; (2) review the accounting methods and procedures used by licensees; …

A. Each licensee shall keep accurate, complete, legible, and permanent records, in the manner required or approved by the board and in accordance with either generally accepted accounting principles (U.S. GAAP), international financial reporting standards (IFRS) or other comprehe…