reglab/statecodes huggingface dataset:
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 8 - ACCOUNTING REQUIREMENTS UNDER THE GAMING CONTROL ACT › Section 15.1.8.8 - BOARD AUDIT PROCEDURES

Current through Register Vol. 35, No. 13, July 16, 2024
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;
(3) review and observe methods and procedures
				used by licensees to count and handle cash, tokens, and credit slips;
(4) examine the licensees' records,
				procedures, and internal controls for the exchange of cash with a gaming
				patron;
(5) examine and review
				licensees' internal control procedures;
(6) examine accounting and bookkeeping
				records and ledger accounts of the licensee or an affiliate of the
				licensee;
(7) examine the books and
				records of any licensee when conditions indicate the need for such action or
				upon the request of the board; and
(8) determine each licensee's compliance with
				the act and board rules.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 8 - ACCOUNTING REQUIREMENTS UNDER THE GAMING CONTROL ACT › Section 15.1.8.9 - ACCOUNTING RECORDS

Current through Register Vol. 35, No. 13, July 16, 2024
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 comprehensive basis of accounting approved
				by the board, pertaining to revenue that is taxable or subject to fees under
				the act. Each licensee that keeps permanent records in an electronic format
				shall provide to the audit and compliance services division, upon request, a
				detailed index of computer records in a format satisfactory to the
				board.
B. Each manufacturer,
				distributor and racetrack gaming operator licensee shall use double-entry
				accounting and maintain detailed subsidiary records, including the following:
(1) detailed records of revenues, expenses,
				assets, liabilities, and equity of the gaming establishment;
(2) gaming machine analysis reports that
				compare, by each machine, actual hold percentages to theoretical hold
				percentages;
(3) the records
				required either by the board's minimum standards for internal control systems
				or, if the board determines that the licensee's system is at least equivalent
				to the board's minimum standards, the records required by the licensee's system
				of internal control;
(4) journal
				entries prepared by the licensee and its independent accountant; and
(5) any other records that the board
				specifically requires to be maintained.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 8 - ACCOUNTING REQUIREMENTS UNDER THE GAMING CONTROL ACT › Section 15.1.8.10 - REPORTING AND PAYMENT PROCEDURES

Current through Register Vol. 35, No. 13, July 16, 2024
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. Fees and reports shall be deemed to be timely filed if the licensee
				shows, to the board's satisfaction, that the licensee deposited the fees and
				reports in a United States post office or mailbox, with first-class postage
				prepaid, properly addressed to the board, and in the case of tax reports, to
				taxation and revenue, within the time allowed for payment of the fees and
				filing of the reports.
B. All
				gaming operator licensees shall remit to the state the gaming tax as provided
				for by the act. Tax payments shall be calculated based on net take from the
				gaming operator licensee's gaming machines, as verified by the machines' soft
				meters.
C. A gaming operator
				licensee shall establish and maintain a single gaming tax transfer account
				exclusively for gaming tax payments to the taxation and revenue. In maintaining
				such bank account:
(1) the gaming operator
				licensee shall maintain a minimum balance at all times in the gaming tax
				transfer account; alternatively, the account shall be secured at all times by a
				letter of credit or bond issued by a bank or security company acceptable to the
				board; for purposes of this subsection, "bond" includes cash, cash equivalent
				instruments or such other instruments as the board determines provide immediate
				liquidity;
(2) the minimum balance
				or the security shall be equivalent to at least 6% of the previous month's net
				take from all gaming machines of the non-profit gaming operator licensee and at
				least 15% of the previous month's net take from all gaming machines of the
				racetrack gaming operator licensee;
(3) no withdrawals from the gaming tax
				transfer account shall cause the account balance to be less than the minimum
				balance requirement described above;
(4) the gaming tax is due on or before the
				date designated by taxation and revenue; funds in the gaming tax transfer
				account shall be transmitted no later than the designated day; any account
				found with insufficient funds shall constitute a violation of this
				subsection;
(5) tax liability shall
				be calculated based on gaming machine polling for the previous month;
				and
(6) any delinquent monies not
				available in the bank and account designated by taxation and revenue at the
				time of any required tax payment shall be subject to an interest penalty as
				determined by taxation and revenue; the interest penalty is in addition to any
				other penalties imposed by the board or taxation and revenue.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 8 - ACCOUNTING REQUIREMENTS UNDER THE GAMING CONTROL ACT › Section 15.1.8.11 - RECORDS OF OWNERSHIP OF LICENSEE

Current through Register Vol. 35, No. 13, July 16, 2024
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, and any amendments;
(2) a copy of the bylaws and any
				amendments;
(3) a copy of the
				certificate of authority issued by the New Mexico secretary of state
				authorizing the corporation to transact business in the state;
(4) a list of all current and former officers
				and directors;
(5) minutes of all
				meetings of the corporation's shareholders;
(6) minutes of all meetings of the
				corporation's directors;
(7) a list
				of all shareholders, including each shareholder's name, address, number of
				shares held, and the date the shares were acquired;
(8) the stock certificate ledger;
(9) a record of all transfers of the
				corporation's stock; and
(10) a
				record of amounts paid to the corporation for issuance of stock and any other
				capital contributions.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 8 - ACCOUNTING REQUIREMENTS UNDER THE GAMING CONTROL ACT › Section 15.1.8.12 - RETENTION OF RECORDS

Current through Register Vol. 35, No. 13, July 16, 2024
The licensee shall maintain all records required pursuant to
				  this rule within New Mexico for a period of five years.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 8 - ACCOUNTING REQUIREMENTS UNDER THE GAMING CONTROL ACT › Section 15.1.8.16 - NET TAKE COMPUTATIONS

Current through Register Vol. 35, No. 13, July 16, 2024
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 party to the wager. Net take
				equals gross revenue less the total of all cash paid out as losses to winning
				patrons and those amounts paid to purchase annuities to fund losses paid to
				winning patrons over several years by independent administrators. In addition,
				if the licensee retains detailed documentation supporting the deduction, the
				licensee may deduct the actual cost to the licensee, its agent or employee, or
				an affiliate of the licensee, of any personal property (other than costs of
				travel, food, refreshments, lodging, or services) distributed to a patron as
				the result of a legitimate wager.
B. The difference between the initial hopper
				load and the total amount that is in the hopper at the end of each business
				year shall be adjusted accordingly as an addition to or subtraction from the
				drop. If the licensee does not make, or makes inaccurate, additions to or
				subtractions from the drop, the audit and compliance services division may
				compute an estimated total amount in the slot machine hoppers and may make
				reasonable adjustments to gross revenue during the course of an
				audit.
C. A licensee shall not
				exclude from gross revenue money paid out on wagers that are knowingly accepted
				by the licensee in violation of the act, this title, or other state or federal
				laws.
D. If in any month the amount
				of net take is less than zero, the licensee may deduct the excess in the
				succeeding months until the loss is fully offset against net take.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 8 - ACCOUNTING REQUIREMENTS UNDER THE GAMING CONTROL ACT › Section 15.1.8.18 - NONPROFIT LICENSEES; SEPARATE OPERATING ACCOUNTS

Current through Register Vol. 35, No. 13, July 16, 2024
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
				institution acceptable to the board. The bank or other financial institution
				shall not be an affiliate of the nonprofit licensee.
B. The operating account is subject to the
				following restrictions and requirements:
(1)
				all net revenue after replenishment of imprest funds shall be deposited into
				the gaming operating account;
(2)
				if required by the board, a nonprofit gaming licensee shall deposit all gaming
				funds into their gaming operating account after each drop and count; and, once
				the deposit is made, shall write a check back to the cashier cage or vault (if
				applicable) for replenishment;
(3)
				by the end of the month, the required charity and educational funds shall be
				transferred from the operating account into the charity account;
(4) by the end of the month, the required
				gaming tax shall be transferred from the operating account into the gaming tax
				account;
(5) by the end of the
				month, any discretionary funds shall be transferred from the gaming operating
				account shall be transferred to the licensee's general operating
				account;
(6) after making the
				required tax, charity and discretionary fund transfers, the remaining funds in
				the gaming operating bank account are the property of the licensee. The balance
				in the gaming operating bank account shall not exceed twenty thousand ($20,000)
				dollars. All funds in excess of twenty thousand ($20,000) dollars shall be
				transferred to the license's general operations bank account. The remaining
				funds in the gaming operating bank account balance shall be maintained as a
				cash reserve to replenish gaming funds, if needed; and
(7) the nonprofit licensee shall maintain
				detailed records of all deposits into, and withdrawals and disbursements from,
				the operating account.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 8 - ACCOUNTING REQUIREMENTS UNDER THE GAMING CONTROL ACT › Section 15.1.8.19 - MINIMUM BANKROLL REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
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 of the cash
				winnings and non-cash prizes to be paid in periodic payments or such higher
				amount as the board may determine; and
(2) if the gaming operator licensee operates
				a progressive system, cash or cash equivalents equal to the total of all
				progressive jackpots that may be won at the location, unless the board has
				approved payment of progressive jackpots by annuity.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 8 - ACCOUNTING REQUIREMENTS UNDER THE GAMING CONTROL ACT › Section 15.1.8.20 - EXTENSION OF TIME FOR FILING REPORTS

Current through Register Vol. 35, No. 13, July 16, 2024
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 document is
				  to be filed with that department.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 8 - ACCOUNTING REQUIREMENTS UNDER THE GAMING CONTROL ACT › Section 15.1.8.21 - SLOT ACCOUNTING SYSTEM; RACETRACKS

Current through Register Vol. 35, No. 13, July 16, 2024
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 1, 2003,
				  has implemented a slot accounting system, the racetrack shall maintain that
				  slot accounting system or another system acceptable to the
				  board.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Gaming Control Board.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This rule applies to all gaming operator licensees or
				  applicants for gaming operator licenses and other persons involved in gaming
				  activity under the New Mexico Gaming Control Act.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Paragraph (3) of Subsection B of Section
				  60-2E-7
				  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. Paragraph (12) of Subsection C of Section
				  60-2E-8
				  of the Act directs the Gaming Control Board to adopt regulations prescribing
				  internal control requirements for licensees.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
December 31, 1998, unless a later date is cited at the end of
				  a section.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
This rule establishes requirements for the establishment of
				  internal controls by gaming operator licensees.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.8 - GENERAL REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. The
				gaming operator or applicant shall develop, implement and maintain appropriate
				written internal procedures and controls for the operation of gaming machines
				on the licensed premises which shall be reviewed by the board or board's
				designated representatives. The procedures and controls shall be sufficient, as
				determined by the board, to ensure the accuracy, reliability, and security of
				the function performed, process used, and information produced. The gaming
				operator licensee's internal controls shall provide at least the level of
				control described in this rule, and shall, at a minimum conform to the
				standards established in the minimum internal controls for nonprofits gaming
				operations licensees dated February, 2014 or the minimum internal controls for
				racetrack gaming operations, dated April, 2014 as posted on the board's website
				(
www.nmgcb.org/minimum-internal-controls.aspx
),
				unless a variance has been approved by the board.
B. Whether or not specified in a particular
				section or paragraph, the gaming operator licensee's internal controls shall
				identify the employees authorized to perform each function and shall ensure an
				appropriate level of security for each function.
C. Computer applications that provide
				controls equivalent in accuracy, reliability, and security to the standards set
				forth in this rule or otherwise adopted by the board shall be acceptable to the
				board.
D. Any amendment to a
				licensee's internal controls shall be provided in writing to the board or the
				board's designee before implementation by the licensee.
E. Any amendment that does not meet the
				standards of the minimum internal controls shall come before the board for
				approval.
F. The board, in its
				discretion, may waive specific standards contained in this rule upon submission
				by the licensee of alternative procedures that ensure a comparable level of
				security.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.9 - METER READINGS

Current through Register Vol. 35, No. 13, July 16, 2024
Procedures and controls shall be developed and implemented
				  for reading, recording and retaining hard and soft meter readings and for
				  reporting, investigating, and adjusting unusual meter
				  readings.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.10 - DROP, COUNT, AND WRAP PROCEDURES

Current through Register Vol. 35, No. 13, July 16, 2024
Internal controls shall include procedures and controls
				  for:
A. maintaining physical custody
				of, and restricting and documenting access to, coin drop cabinet keys, bill
				acceptor drop box release keys, bill acceptor drop box storage rack keys, and
				bill acceptor drop box contents keys;
B. ensuring that access to coin drop boxes
				and bill acceptor boxes is restricted and that drop, count, and wrap procedures
				are performed only by authorized personnel;
C. ensuring that all drop buckets and bill
				acceptor boxes are accounted for during the drop, count, and wrap procedures
				and preventing the commingling of coins or bills before the count is
				completed;
D. securing drop buckets
				or bill acceptor boxes from the time they are removed from the gaming machine
				cabinets to the time they are transported to the count room;
E. prior to the count, if a weigh scale is to
				be used, ensuring proper calibration, testing, and securing of the weigh scale,
				and documentation of those procedures; if a weigh scale interface is used,
				restricting access to the weigh scale interface to authorized
				persons;
F. securing coin room
				inventory if the count room serves as a coin room;
G. restricting access to the count room to
				count team members during the count;
H. monitoring the drop, count, and wrap
				procedures and documenting the results; and
I. delivering all monies and count documents
				to the appropriate secured location for safekeeping.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.11 - HOPPER CONTENTS; FILLS; ADJUSTMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
The gaming operator licensee's internal controls shall
				  include procedures and controls for securing drop and hopper contents when
				  gaming machines are temporarily removed from the floor; refilling an empty
				  hopper; making hopper adjustments; and restricting access to computerized fill
				  systems in a manner that prevents access by unauthorized persons and fraudulent
				  payouts.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.12 - ACCOUNTING AND AUDITING PROCEDURES

Current through Register Vol. 35, No. 13, July 16, 2024
A. The gaming operator licensee's internal
				controls shall provide for completion of accounting and auditing procedures on
				the gaming machine site controller at reasonable intervals. The internal
				controls shall include procedures to:
(1)
				verify that the site controller is transmitting and receiving data from the
				gaming machines properly and that coin-in and bill-in meter readings are
				accurate;
(2) compare the bill-in
				meter reading to the total bill acceptor drop amount or ticket printer amounts
				and resolve variances before generation and distribution of gaming machine
				statistical reports;
(3) reconcile
				gross gaming revenue monthly;
(4)
				reconcile tickets printed with payouts for validated tickets; and
(5) document and maintain all gaming machine
				auditing reports and follow-up procedures as required in this title.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.13 - GAMING DEVICE CONTROL; COMPUTER ACCESS

Current through Register Vol. 35, No. 13, July 16, 2024
A. The gaming operator licensee shall develop
				and maintain internal controls that provide for documented access to gaming
				devices, limited access to keys, locked cabinets, and counting areas, and
				maintenance of a readily-accessible device history log in each gaming machine
				or on file.
B. The gaming operator
				licensee shall maintain a personnel access list that includes, at a minimum,
				the employee's name, identification number, and a list of functions the
				employee is authorized to perform and the dates such authority was given. The
				licensee's internal controls shall ensure that only authorized personnel have
				physical access to computer hardware and software, that reports and other
				computer-generated output are available and distributed only to authorized
				personnel.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.14 - BACKUP AND RECOVERY CONTROL

Current through Register Vol. 35, No. 13, July 16, 2024
Backup and recovery policies for gaming machines and
				  computerized systems shall be written and distributed to all appropriate
				  personnel. The policies shall include information and procedures that ensure
				  timely restoration of data in order to resume operations after a power outage
				  or hardware or software failure.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.15 - APPLICATIONS CONTROL

Current through Register Vol. 35, No. 13, July 16, 2024
The gaming operator licensee shall establish procedures that
				  assure the accuracy of data input into the computerized system, the integrity
				  of the processing performed by the system, and the verification and
				  distribution of the output generated by the system. Examples of such controls
				  include establishing passwords or other proper authorization prior to input,
				  using parameters or reasonableness checks, and comparing control totals on
				  reports to amounts input.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 9 - INTERNAL CONTROL MINIMUM STANDARDS FOR GAMING DEVICES UNDER THE GAMING CONTROL ACT › Section 15.1.9.16 - GAMING MEDIA TESTING AND DUPLICATION

Current through Register Vol. 35, No. 13, July 16, 2024
A. Gaming media shall not be duplicated
				except with board approval, unless the person seeking to duplicate the program
				is a licensed manufacturer. In either case, the licensee shall ensure
				compliance with all applicable federal copyright laws. Approval by the board to
				duplicate game program gaming media does not constitute an opinion as to such
				compliance.
B. The licensee shall
				develop and maintain procedures for each of the following:
(1) removal of gaming media from devices,
				verification of the existence of errors, and correction of errors by
				duplication from the master game program;
(2) copying one gaming device program to
				another approved program;
(3)
				verification of duplicated gaming media with electrical failures;
(4) destruction, as needed, of gaming media
				with electrical failures or physical damage; and
(5) securing the gaming media duplicator and
				master game gaming media from unrestricted access.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This rule applies to all gaming operator licensees,
				  applicants for licensure as gaming operators, and other persons involved in
				  gaming activity under the New Mexico Gaming Control Act.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
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, games
				  and gaming devices allowed and the methods of operation of such
				  games.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
January 29, 2016, unless a later date is cited at the end of
				  a section.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
This rule establishes standards for the conduct of gaming
				  activities authorized by the Gaming Control Act.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.8 - METHODS OF OPERATION

Current through Register Vol. 35, No. 13, July 16, 2024
A. All
				gaming establishments shall be operated in a manner suitable to protect the
				health, safety, morals, and general welfare of the public.
B. It is the responsibility of the licensee
				to employ and maintain suitable methods of operation consistent with state
				policy.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.10 - CRIMINAL CONVICTION AS GROUNDS FOR REVOCATION OR SUSPENSION

Current through Register Vol. 35, No. 13, July 16, 2024
The board may revoke or suspend the license, work permit, or
				  finding of suitability of a person convicted of a felony, regardless of whether
				  that person has exhausted his or her post-conviction rights and
				  remedies.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.11 - VIOLATION OF LAW OR REGULATIONS AS GROUNDS FOR REVOCATION OR SUSPENSION

Current through Register Vol. 35, No. 13, July 16, 2024
A. Violation of any
				provision of the act or of this title by a licensee, its agent, or employee is
				deemed contrary to the public health, safety, morals, and welfare and
				constitutes grounds for suspension or revocation of the license, or imposition
				of a fine, or both.
B. It is the
				responsibility of every licensee to keep informed of the content of the act,
				rules promulgated under the act, and all amendments to either Ignorance of the
				act, rules, or amendments thereto shall not be an excuse or defense for such
				violations.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.12 - INVESTIGATION OF LICENSEE'S CONDUCT

Current through Register Vol. 35, No. 13, July 16, 2024
The board is charged by law with the duty of observing the
				  conduct of all licensees for the purpose of ensuring that licenses shall not be
				  held by unqualified or disqualified persons, unsuitable persons, or persons who
				  conduct gaming operations in an unsuitable manner Such investigations shall be
				  conducted in the manner and to the extent deemed necessary by the
				  board.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.13 - REPORTS OF VIOLATIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Each
				licensee shall immediately notify the board's enforcement division by telephone
				and in writing of the discovery of any violation or suspected violation of the
				act, rules promulgated under the act, or of any other state or federal law on
				the licensed premises or related to the gaming operation.
B. The board shall provide a toll-free number
				to aid in the reporting of administrative or criminal violations. The board
				shall prepare and a gaming operator shall post a written notice of the
				toll-free number, at least 8.5 by 14 inches in size, in the employee lounge or
				adjacent to a time reporting system.
C. A gaming operator shall include the
				information on the written notice in any employee training materials or
				handbook.
D. A gaming operator
				shall not retaliate against an employee for reporting an administrative or
				criminal violation.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.14 - UNLICENSED AND SUSPENDED GAMES OR GAMING DEVICES

Current through Register Vol. 35, No. 13, July 16, 2024
A. No unlicensed or unauthorized games shall
				be operated at the gaming establishment, nor shall a licensee offer for sale,
				distribution, or play any gaming device that shall be used in gaming without
				first having obtained all necessary licenses and having paid all current fees
				and taxes applicable to such devices.
B. A licensee who desires to temporarily
				remove or suspend a game from play shall give the board advance written notice
				of the type and number of games sought to be suspended and the beginning date
				and duration of the proposed suspension. In addition, the licensee shall
				physically remove the gaming device from any area accessible by members, in the
				case of a nonprofit operator licensee, or the public, in the case of a
				racetrack gaming operator licensee, and place it in a secured area approved by
				the board. Thereafter, the board shall un-enroll the gaming device from the
				central monitoring system and periodically inspect the gaming device and allow
				it to remain on the licensed premises during the suspension period not to
				exceed 30 days. Temporary removal of a gaming device under this subsection
				shall not exceed 60 days.
C.
				Before any suspended game or gaming device shall be reactivated and placed into
				play, the licensee shall:
(1) advise the board
				in writing of the licensee's intention and date to reactivate such game or
				gaming device;
(2) pay all
				applicable fees and taxes; and
(3)
				offer the game or gaming device for play following the board's reinspection and
				central monitoring system enrollment of the gaming device.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.15 - PLAY BY PERSONS UNDER THE AGE OF 21 PROHIBITED

Current through Register Vol. 35, No. 13, July 16, 2024
A. Persons under 21 years of age are
				prohibited from entering the gaming premises.
B. Licensees shall display posters in full
				public view at both the entrance to and inside the licensed premises stating,
				at a minimum, "THESE PREMISES ARE RESTRICTED BY LAW TO PERSONS 21 YEARS OF AGE
				OR OLDER."
C. A gaming operator
				licensee shall be responsible for taking all reasonable measures to ensure that
				persons under 21 years of age do not enter the gaming premises.
D. In the event a person under 21 years of
				age attempts to claim cash or non-cash winnings, the gaming operator licensee
				shall treat the play of the game as void. The underage player shall not be
				entitled to any prize won or to a refund of any amounts bet.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.16 - ADVERTISING

Current through Register Vol. 35, No. 13, July 16, 2024
A. No racetrack
				gaming operator licensee shall allow, conduct, or participate in any false or
				misleading advertising concerning gaming on its licensed premises. Any
				advertising by the nonprofits shall advertise that gaming is for members
				only.
B. All advertising by any
				gaming operator licensee shall include a compulsive gambling awareness
				component that includes, at a minimum, the statement "play responsibly" or
				similar language and a toll-free telephone number for problem gambling
				assistance.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.17 - GAMING BY OWNERS, DIRECTORS, OFFICERS, KEY EXECUTIVES, WORK PERMITEES OR TECHNICIANS

Current through Register Vol. 35, No. 13, July 16, 2024
A. None
				of the following members of a nonprofit operator licensee, or of any affiliate
				of the licensee, shall play any gaming device made available to members and
				auxiliary members by that licensee or on a gaming establishment that is owned
				or operated in whole or in part by that licensee:
(1) officers, members or auxiliary members
				who have
(a) check-writing authority or other
				access to any account in which gaming receipts may be deposited; or
(b) other financial or decision-making
				responsibility over any gaming activity;
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.18 - GAMING MACHINE OWNERSHIP IDENTIFICATION

Current through Register Vol. 35, No. 13, July 16, 2024
A. In addition to any other requirements for
				identification set forth in this title, a gaming operator licensee shall affix
				the following items in a prominent place to each gaming machine offered for
				play or display the information on signs approved by the board and placed in at
				least two conspicuous areas on the licensed premises:
(1) a sign or label that identifies the
				person or persons responsible for repairs or malfunctions of the machine,
				payments of winnings, and disputes regarding payments; and
(2) the board's address and telephone number
				to report malfunctions and complaints.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.19 - PUBLICATION OF PAYOFFS

Current through Register Vol. 35, No. 13, July 16, 2024
Payoff schedules applicable to every licensed gaming machine
				  shall be displayed at all times on the machine or in a conspicuous place
				  immediately adjacent to it. Payoff schedules shall accurately state actual
				  payoffs applicable to the particular machine and shall not be worded in a
				  manner that misleads or deceives the public.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.22 - SECURITY

Current through Register Vol. 35, No. 13, July 16, 2024
A. Gaming operator
				licensees shall implement and maintain security measures that shall ensure safe
				and honest operation of the gaming establishment.
B. Security personnel shall possess and
				maintain valid work permit cards at all times while on duty.
C. A sufficient number of security personnel
				shall be on duty and in appropriate areas to ensure that gaming activities are
				conducted safely, honestly, and in compliance with the law. If the board
				determines at any time that security measures are inadequate, the board may
				require that the licensee provide additional security measures to the board's
				satisfaction.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.24 - AUTHORIZED GAMES; GAME REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Limited gaming permitted pursuant to
				Section 60-2E-2(A) of the act shall include only the play of approved games on
				licensed gaming machines. Table games, side bets, unapproved games, and all
				other forms of unauthorized gaming are expressly prohibited.
B. No game shall be played on a licensed
				premises until the board has authorized the game in conformity with the gaming
				operator applicant's or licensee's approved business plan and the gaming
				machine has been connected and transmitting satisfactorily to the board's
				central monitoring system.
C. The
				following games, one or more of which may be simulated on a single gaming
				machine, are approved for play on a licensed premises:
(1) draw poker;
(2) keno;
(3) blackjack;
(4) line-up symbols and numbers;
(5) any other game authorized by the
				board.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.25 - PAYMENT OF WINNINGS

Current through Register Vol. 35, No. 13, July 16, 2024
A. No gaming
				machine offered for play by a nonprofit operator licensee shall award a prize
				that exceeds ten thousand dollars ($10,000). Nonprofit operator licensees shall
				not offer periodic payments of cash or non-cash winnings and shall remit the
				total winnings and non-cash prizes awarded to a patron as the result of any
				licensed game upon validation of the win.
(1)
				Every gaming machine offered for play by a nonprofit operator licensee shall
				have affixed to it in a prominent fashion, a notice stating the maximum jackpot
				possible for that machine.
(2) If a
				gaming machine offered for play by a nonprofit operator awards a jackpot
				exceeding the maximum jackpot set/posted for that machine, the gaming operator
				shall immediately remove the machine from play and notify the operations and
				enforcement divisions of the NMGCB and the licensee's gaming machine
				distributor. It shall be the responsibility of the distributor to determine in
				five working days whether the excessive jackpot is a machine malfunction or the
				result of failed programming on the part of the distributor. A copy of the
				distributor's findings shall be returned to the licensee and the operations and
				enforcement divisions of the NMGCB prior to being returned to play on the
				nonprofit operator's gaming floor. It shall be an unsuitable method of
				operation for a distributor to put into play a gaming machine with programming
				that exceeds the jackpot posted on a gaming machine.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.26 - PERIODIC PAYMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Periodic payments of winnings and non-cash prizes awarded to a patron as the
				result of any licensed game offered by a racetrack gaming operator licensee
				shall be made if one of the following is established as the method of funding
				the periodic payments:
(1) an irrevocable
				surety bond or an irrevocable letter of credit with an independent
				administrator that provides periodic payments to a winner if the licensee
				defaults for any reason; the written agreement establishing an irrevocable
				surety bond or irrevocable letter of credit must be submitted to the board for
				approval;
(2) an irrevocable trust
				with an independent administrator in accordance with a written trust agreement
				approved by the board that provides periodic payments from an unallocated pool
				of assets to a group of winners; the trust shall expressly prohibit the winner
				from encumbering, assigning, or otherwise transferring in any way the winner's
				right to receive the deferred portion of the winnings except to his or her
				estate; the assets of the trust shall consist of federal government securities
				including but not limited to treasury bills, treasury bonds, savings bonds or
				other federally guaranteed securities in an amount sufficient to meet the
				periodic payments required; or
(3)
				another irrevocable method of providing the periodic payments to a winning
				patron that is approved by the board and consistent with the purpose of this
				rule.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.27 - PAYMENT OF GAMING CREDITS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Gaming operator licensees shall redeem credit slips or tokens presented by a
				player in accordance with procedures proposed by the licensee and approved by
				the board before opening the licensed premises for gaming activity. Such
				procedures shall be modified at the direction of the board, in its sole
				discretion.
B. A player shall
				redeem credit slips at the designated place in the licensed premises where the
				gaming credit was issued. A credit slip shall be redeemed within 180 days of
				the date of issuance. Funds reserved for the payment of a credit slip shall be
				treated as net take if unredeemed within 180 days from the date of issuance.
				The 180 day redemption policy shall be prominently displayed on the licensed
				premises.
C. No payment for gaming
				credits awarded on a gaming machine shall be made unless the credit slip:
(1) is presented on a fully legible, valid,
				printed credit slip, with a bar code that can be validated, containing the
				information required;
(2) is not
				mutilated, altered, or tampered with in any way, or previously paid;
(3) is not counterfeit in whole or in part;
				and
(4) is presented by a person
				authorized to engage in licensed gaming at the licensed premises.
New Mexico Administrative Code › Title 15 - GAMBLING AND LIQUOR CONTROL › Chapter 1 - GAMES AND GAMING GENERAL PROVISIONS › Part 10 - CONDUCT OF GAMING ACTIVITY UNDER THE GAMING CONTROL ACT › Section 15.1.10.29 - COMPLIANCE REVIEW AND REPORTING

Current through Register Vol. 35, No. 13, July 16, 2024
A. Whenever the board determines that special
				circumstances exist that require additional management review by a licensee,
				the board may impose a condition upon any licensee to require implementation of
				a compliance review and reporting system by the licensee.
B. The terms of the condition may include,
				but are not limited to, the requirement that:
(1) the condition will expire on a certain
				date or after a designated period of time without board action;
(2) the condition may be administratively
				removed by the board if a specified activity ceases or a specified event
				occurs; or
(3) a periodic review
				shall be conducted by the board and upon such review the board may remove or
				continue to require the condition.