Is online gambling legal in New Mexico?

No. Gaming is lawful only where a statute permits it, no statute authorises online casino, poker or sports betting, and the Gaming Control Board states that it licenses and sanctions no internet wagering. Betting by phone or online on horse racing is also not permitted.

Who regulates gambling in New Mexico?

The Gaming Control Board licenses gaming machines at five racetracks and at veterans' and fraternal clubs, plus manufacturers, distributors and key persons, and its State Gaming Representative monitors the tribes under the 2015 compact. Tribal gaming agencies regulate the tribal casinos, and the State Racing Commission licenses horse racing.

What is the gaming tax rate in New Mexico?

Racetracks pay 24.8% of net take, nonprofit clubs 10%, and manufacturers and distributors 10% of gross receipts from devices supplied into the State. Racetracks also pay 20% of net take to purses, 1.2% for jockey insurance and at least 0.25% for problem gambling. The racetrack rate returns to 26% on 1 July 2027.

How much do the tribes pay the State?

Under the 2015 compact tribes pay a share of adjusted net win, currently up to 10% for tribes with more than $80 million a year, rising to up to 10.75% from July 2030. They paid $88.3 million on adjusted net win of $920.2 million in the four quarters to 30 June 2026.

Are prediction markets legal in New Mexico?

The State says sports event contracts are unlicensed sports betting and sued Kalshi in June 2026. The CFTC has sued the State claiming federal preemption, and Polymarket US, Novig and Underdog have sued state officials. No court had ruled on the merits by 23 September 2026.

What is the minimum gambling age in New Mexico?

21. Gaming areas are restricted to people 21 and over, letting a minor gamble is a fourth degree felony, and the compact requires tribes to bar anyone under 21 from Class III gaming.

Sub-national

North America

New Mexico (USA): gambling regulation and licensing

Part of United States

Online sports bettingProhibited
Online casinoProhibited
Online pokerProhibited
Horse race bettingProhibited
Prediction marketsProhibited
Daily fantasy sportsNot yet verified
Land-based (reference)Regulated

Regulator: New Mexico Gaming Control Board
Headline tax: 24.8% GGR
Licence required: Yes
Last verified: 23 Sept 2026

Summary

New Mexico has no legal online gambling. Gaming is lawful only where a statute permits it (60-2E-4 NMSA 1978), and the Gaming Control Board states that neither the State nor the Board licenses or sanctions any internet wagering. The market is land-based and has two tiers. The Board licenses gaming machines at five racetrack casinos and at veterans' and fraternal clubs, together with manufacturers, distributors and key persons, and through its State Gaming Representative monitors the tribes that run casinos under the 2015 Tribal-State Class III Gaming Compact, which ends on 30 June 2037. In return for revenue sharing, the State limits non-tribal Class III gaming to those machines, the state lottery and pari-mutuel racing. In the year to 30 June 2026 state-licensed machines produced net take of $283.4 million, $273.4 million of it at racetracks, and paid $69.5 million in gaming tax. Racetracks pay 24.8% of net take and nonprofits 10%, and racetracks also pay 20% to purses, 1.2% for jockey insurance and at least 0.25% for problem gambling. The racetrack rate returns to 26% on 1 July 2027. The tribal tier is larger: fourteen tribes reported adjusted net win of $920.2 million over the same four quarters and paid $88.3 million in revenue share, at compact rates of up to 10%. The live issue is prediction markets. The Attorney General sued Kalshi in June 2026 for offering unlicensed sports betting, the CFTC has sued the State claiming federal preemption, four tribes are suing Kalshi, and Polymarket US, Novig and Underdog have filed pre-emptive suits. The minimum age for all gaming is 21.

Common pitfalls

Quoting 26% as the racetrack gaming tax: the Board's FAQ still says so, but the statute has set 24.8% since April 2023 and returns to 26% only on 1 July 2027. Treating tribal adjusted net win as casino profit or the revenue share as a tax: it is a compact payment on machine win after regulatory fees. Reading tribal Class III rights as a state sports betting regime: the compact confines tribal gaming to Indian lands and the State licenses no sports wagering or online gambling.

Key facts

Regulator: New Mexico Gaming Control Board (NMGCB)
Regulator type: Gaming board
Headline tax: 24.8% GGR
Licence required: Yes
Minimum age: 21+
Tax base: Gaming tax on net take: cash received from patrons for play, less cash paid out to winning patrons (60-2E-3). Racetrack operators pay 24.8% and nonprofit operators 10% of net take; manufacturers and distributors pay 10% of gross receipts from gaming devices supplied into the State. The tax replaces state and local gross receipts tax on gaming receipts and is due by the 15th of the following month (60-2E-47). Tribes pay revenue share on adjusted net win under the compact instead.

Legal framework

Primary statutes

Gaming Control Act, Sections 60-2E-1 to 60-2E-62 NMSA 1978
Year
1997
In force
Yes
Summary
Permits gaming only where a statute allows it (60-2E-4), creates the Gaming Control Board, licenses racetrack and nonprofit gaming operators, manufacturers, distributors and key persons, sets machine caps and hours (60-2E-27, 60-2E-28), the 21 age limit (60-2E-26, 60-2E-56), self-exclusion (60-2E-34.1), the central monitoring system (60-2E-43), and the gaming tax and racetrack purse, jockey insurance and problem gambling payments (60-2E-47).
Criminal Code, Chapter 30, Article 19 (Gambling), Sections 30-19-1 to 30-19-15 NMSA 1978
Year
1963
In force
Yes
Summary
Makes gambling (including making a bet) a petty misdemeanour (30-19-2) and commercial gambling, including receiving, recording or forwarding bets, a fourth degree felony (30-19-3).
Horse Racing Act, Sections 60-1A-1 to 60-1A-30 NMSA 1978
In force
Yes
Summary
Licenses horse racing and pari-mutuel wagering on the licensed premises of a racetrack, including simulcast races shown there (60-1A-15, as described by the Board).

Secondary instruments

2015 Tribal-State Class III Gaming Compact
Year
2015
In force
Yes
Summary
Signed with each gaming tribe, effective from 22 June 2015 to 26 October 2017 depending on the tribe and ending at midnight on 30 June 2037 (section 12). Tribes may conduct any form of Class III gaming on Indian lands (section 3) and pay revenue share on adjusted net win (section 11); in return the State limits non-tribal Class III gaming to machines at racetracks and qualifying clubs, the state lottery and pari-mutuel betting. Section 17 requires talks if internet gaming is ever authorised.
15.1 NMAC (Games and Gaming), Board rules under the Gaming Control Act
Year
2016
In force
Yes
Summary
Licensing and fees (Part 5), conduct of gaming including the 21-and-over rule, advertising and promotion limits and payment of winnings (Part 10), and annual renewal (Part 13).

Key amendments

Self-exclusion from gaming establishments added as 60-2E-34.1 (Laws 2009, ch. 199).
4 Apr 2023Laws 2023, ch. 122: racetrack gaming tax cut from 26% to 24.8% of net take and a 1.2% jockey and exercise rider insurance payment added; a re-enacted section restoring 26% takes effect on 1 July 2027.
16 Jun 2023Laws 2023, ch. 154: nonprofit operators must give at least 20% (previously 60%) of net take after tax, income taxes and allowable gaming expenses to charitable or educational purposes.

Pending legislation

Reversion of 60-2E-47 NMSA 1978 (Laws 2023, ch. 122, section 2)
Stage
Enacted, in force 1 July 2027
Expected
1 Jul 2027
What it changes
Racetrack gaming tax returns from 24.8% to 26% of net take, the separate 1.2% jockey insurance payment ends, and the nonprofit charitable and educational distribution returns to at least 60% of net take after gaming and income taxes.
Amendments to 15.1.5.23 NMAC (application fees) and 15.1.5.15 NMAC (compulsive gambling plans)
Stage
Proposed by the Board; public comment hearing held 13 January 2025. The State Records Center text still shows the old fees, so adoption is not confirmed.
What it changes
Would raise application fees for the first time since the Board was created, including racetrack operator from $25,000 to $37,500, nonprofit operator from $100 to $250 and gaming machine from $100 to $200 per machine.

Case law

State ex rel. New Mexico Gaming Control Board v. Ten Gaming Devices, 138 N.M. 426, 120 P.3d 848 (Ct. App.)
Court of Appeals decision on which, according to the Board, private home ownership of a slot machine now rests; the machine must be bought from a New Mexico licensed manufacturer or distributor and may not be operated for profit.

Licensing

Licence required: Yes
Application window: Not yet verified
Local establishment required: Yes
Local server required: Not yet verified
Notable licensees: All-American Ruidoso Downs, The Downs at Albuquerque, Sunland Park (Strategic Gaming Management, LLC), SunRay Park (Western Gaming, LLC), Zia Park (PENN Entertainment)
Certification requirements: Every gaming machine is licensed individually, must be connected to the Board's central monitoring system (60-2E-43) and must return at least 80% of credits wagered over time (60-2E-44). Operators must submit a compulsive gambling plan and a business plan covering floor plan, advertising, security and internal controls (60-2E-26).
Barriers to entry: There is no online licence of any kind. State-licensed machine gaming is limited to racetracks licensed for live racing and to veterans' and fraternal clubs that existed before 1997, and the compact ends tribal revenue sharing if the State lets anyone else operate machines, lets racetracks exceed their machine or hours limits or offer table games, or allows more than six racetracks to run machines (compact section 11(D)). Everything else in Class III gaming is reserved to the tribes on Indian lands.

Licence types

Gaming operator licence, racetrack
Scope
Gaming machines at a racetrack licensed by the State Racing Commission for live or simulcast racing; up to 600 machines, 750 with allocations; void if the track loses its pari-mutuel licence or misses minimum live race days (60-2E-27).
Term
1 year
Application fee
$25,000 as of 23 Sept 2026
Annual fee
$4,000 as of 23 Sept 2026
Fee basis
Non-refundable $25,000 application fee plus an equal deposit against investigation costs at $50 an hour, capped at $100,000 per application; $100 per machine on application and $25 per machine on renewal (15.1.5.23, 15.1.13 NMAC).
Renewal terms
Renewed annually; renewal application due at least 60 days before expiry.
Gaming operator licence, nonprofit organisation
Scope
Gaming machines for members of veterans' and fraternal organisations in existence in New Mexico before 1 January 1997; up to 15 machines; maximum prize $10,000 per machine.
Term
1 year
Application fee
$100 as of 23 Sept 2026
Annual fee
$100 as of 23 Sept 2026
Fee basis
$100 application and renewal; $100 per machine on application, $25 per machine on renewal.
Renewal terms
Renewed annually.
Gaming machine manufacturer licence
Scope
Manufacture and supply of gaming machines; gaming tax of 10% of gross receipts from sales, leases or transfers into the State (sales to licensed distributors for resale may be excluded).
Term
1 year
Application fee
$15,000 as of 23 Sept 2026
Annual fee
$2,000 as of 23 Sept 2026
Fee basis
$15,000 application plus an equal investigation deposit; renewal $2,000. Associated equipment manufacturer $5,000, renewal $400.
Renewal terms
Renewed annually.
Gaming machine distributor licence
Scope
Distribution of gaming machines to licensed operators; gaming tax of 10% of gross receipts. Limited use distributor licence $1,000.
Term
1 year
Application fee
$7,500 as of 23 Sept 2026
Annual fee
$400 as of 23 Sept 2026
Fee basis
$7,500 application plus an equal investigation deposit; renewal $400. Associated equipment distributor $1,000 on application.
Renewal terms
Renewed annually.
Work permit and certification of finding of suitability
Scope
Gaming employees (work permit) and directors, officers, key executives and owners (suitability).
Term
3 years (work permit and suitability certification)
Application fee
$75 as of 23 Sept 2026
Fee basis
Work permit $75, renewal $75; suitability $100 per person investigated, renewal $75.
Renewal terms
Work permit renewal application due at least 10 days before expiry.

Taxation

Headline GGR tax: 24.8% GGR
Effective date: 4 Apr 2023
VAT treatment: The gaming tax is in lieu of state and local gross receipts taxes on gaming receipts (60-2E-47(C)).
Tax base: Gaming tax on net take: cash received from patrons for play, less cash paid out to winning patrons (60-2E-3). Racetrack operators pay 24.8% and nonprofit operators 10% of net take; manufacturers and distributors pay 10% of gross receipts from gaming devices supplied into the State. The tax replaces state and local gross receipts tax on gaming receipts and is due by the 15th of the following month (60-2E-47). Tribes pay revenue share on adjusted net win under the compact instead.

Scheduled changes

26% of net take from 1 Jul 2027
Enacted
Racetrack gaming tax returns to its pre-2023 rate and the 1.2% jockey insurance payment ends (60-2E-47 as re-enacted by Laws 2023, ch. 122, section 2)
9.5% up to $40 million (2% of the first $6 million under $20 million), 10.25% for $40 to $80 million, 10.75% above $80 million from 1 Jul 2030
Enacted
Tribal revenue-share rates step up for the final compact period

Earmarked levies

Horse racing purses (racetracks): 20% of net take ($54.7 million in FY2026) (Purses, under State Racing Commission rules)
Jockey and exercise rider insurance (racetracks): 1.2% of net take, until 30 June 2027 (Jockey and exercise rider insurance and horse racing regulatory compliance)
Problem gambling (racetracks): At least 0.25% of net take ($683,558 in FY2026) (Programmes for the treatment and assistance of compulsive gamblers)
Charitable and educational distribution (nonprofits): At least 20% of net take after gaming tax, income taxes and allowable expenses ($1.8 million in FY2026) (Charitable or educational purposes)
Tribal revenue share: July 2018 to June 2030: 8.75% of annual adjusted net win up to $40 million (2% of the first $6 million where the total is under $20 million), 9.5% for $40 to $80 million and 10% above $80 million; $88.3 million paid in the four quarters to 30 June 2026 (State General Fund)
Tribal problem gambling contribution: At least 0.25% of adjusted net win (Treatment and prevention programmes chosen by the tribe)

Compliance

Minimum age: 21+
National self-exclusion: New Mexico Gaming Control Board self-exclusion list (racetrack casinos and, through the State Gaming Representative, tribal casinos) (mandatory)
AML regime: Tribal gaming enterprises must comply with the Bank Secrecy Act and Treasury, IRS and FinCEN reporting and make the records available to the State Gaming Representative (compact section 4(A)(9)). State licensees operate under Board-approved internal control systems (60-2E-35).
Central monitoring system: Every state-licensed gaming machine is connected to a central system run by the Board that monitors and audits machine data and can disable non-compliant machines (60-2E-43). Tribal Class III machines must be connected to a central computerised monitoring and control system (compact section 4(B)(13)).
KYC requirements: Gaming machines may be played only in an area restricted to persons 21 or over behind a floor-to-ceiling barrier (60-2E-26); licensees must post "THESE PREMISES ARE RESTRICTED BY LAW TO PERSONS 21 YEARS OF AGE OR OLDER" and take all reasonable measures to keep under-21s out, and an underage player's win is void (15.1.10.15 NMAC). The compact requires tribes to prohibit Class III play by anyone under 21.
Stake limits: Not yet verified
Mandatory player messaging: All operator advertising must carry "play responsibly" or similar wording and a toll-free problem gambling number (15.1.10.16 NMAC). Tribal casinos must post signs in English and Spanish at every entrance and exit with a crisis hotline and details of the statewide self-exclusion programme (compact section 4(F)(1)).
Reporting obligations: Gaming tax due by the 15th of the month after the taxable event (60-2E-47(D)). Tribes pay revenue share quarterly within 25 days of quarter end with a breakdown for the State Gaming Representative (compact section 11(C)(3)), and report discretionary complimentaries quarterly.
Game content restrictions: State-licensed operators may offer gaming machines only, no table games; machines must pay back at least 80% (60-2E-44; compact section 4(B)(12) for tribes). Nonprofit machines may not award a prize above $10,000 (15.1.10.25 NMAC). Self-excluded persons forfeit winnings to problem gambling funding (60-2E-34.1).

Advertising

Advertising permitted: Yes
Bonus advertising rules: Additional payouts and personal property awards must be notified to the Board at least 10 business days in advance and posted on the premises; advertising and promotion costs may not be deducted from gaming machine revenue (15.1.10.20 NMAC). Tribal discretionary complimentaries are capped at 3% of annual adjusted net win (compact section 4(B)(19)).
Mandatory warnings: "Play responsibly" or similar language and a toll-free telephone number for problem gambling assistance in all advertising by gaming operator licensees (15.1.10.16 NMAC).

Restrictions

Racetrack operators may not run false or misleading gaming advertising (15.1.10.16 NMAC)
Nonprofit operators must state that gaming is for members only (15.1.10.16 NMAC)
Promotional advertising may not offer free or discounted food or drink as an enticement to gamble (15.1.10.20 NMAC)
Tribal casinos must remove self-excluded persons from advertising and promotional mailing lists (compact section 4(F))

Payments

Credit card ban: Not yet verified
Crypto stance: Not yet verified
Withdrawal timeframe rules: Credit slips at state-licensed venues must be redeemed within 180 days of issue, after which the funds are treated as net take (15.1.10.27 NMAC).
Currency restrictions: All state-licensed gaming must be conducted with Board-approved chips or tokens or US legal currency (60-2E-40). Tribal casinos may not cash paychecks or government assistance cheques, may extend credit only to qualified patrons for $10,000 or more repayable within 30 days, and must programme ATMs to refuse state TANF benefit cards (compact section 4(B)(9) to (11)).

Enforcement

ISP blocking: Not yet verified
DNS blocking: Not yet verified
Payment blocking: Not yet verified
App store takedowns: Not yet verified
Administrative penalties: Licence discipline and fines by the Board; fines collected were $58,600 in FY2025 and $17,230 in FY2026. The Attorney General may sue to enjoin violations at the Board's request (60-2E-48).
Criminal penalties: Commercial gambling, including receiving or forwarding bets, is a fourth degree felony (30-19-3); wilful violations of the Gaming Control Act not otherwise classified are fourth degree felonies (60-2E-57); knowingly letting a person under 21 gamble is a fourth degree felony (60-2E-56).
Operator liability: Anyone operating a gambling place or receiving, recording or forwarding bets commits commercial gambling, a fourth degree felony (30-19-3 NMSA 1978). The Attorney General's June 2026 suit against Kalshi seeks an injunction against unlicensed online sports wagering.
Player liability: Making a bet is gambling, a petty misdemeanour (30-19-2 NMSA 1978); a person under 21 who gambles commits a misdemeanour (60-2E-56(B)).

Notable actions

Kalshi, Inc. and KalshiEX LLC12 May 2026
Sued in federal court by the Mescalero Apache Tribe and the Pueblos of Isleta, Pojoaque and Sandia for declaratory and injunctive relief and civil penalties over sports event contracts; hearing on the tribes' preliminary injunction motion and Kalshi's motion to dismiss set for 23 September 2026.
Kalshi, Inc. and KalshiEX LLC4 Jun 2026
Sued by the Attorney General in the First Judicial District Court for offering unlicensed online sports betting, including to 18 to 20 year olds; removed to federal court on 8 June 2026, with the State's remand motion fully briefed on 18 August 2026.
State of New Mexico and Attorney General Raúl Torrez (the Governor and Gaming Control Board officials were also named at filing)12 Jun 2026
Sued by the United States and the CFTC, which seek a preliminary injunction on preemption grounds; the claims against the Governor and the Board officials were dismissed without prejudice by stipulation on 29 June 2026, leaving the State and the Attorney General as defendants. The State has moved to dismiss and both motions were fully briefed in August 2026.
Attorney General Raúl Torrez and Gaming Control Board members30 Jun 2026
Pre-emptive suit by QCX LLC (Polymarket US) for declaratory and injunctive relief; stayed by order of 14 August 2026. Ludlow Exchange (Novig) filed a similar suit on 6 August 2026, stayed on 2 September 2026.
Attorney General Raúl Torrez and state officials8 Sept 2026
Pre-emptive suit by Underdog Exchange DCM and UDM (Underdog Predict) for declaratory and injunctive relief.

Market data

Figures on this record are drawn from official regulator data.

Online GGR: Not yet verified
Reporting year: 2026
Year-on-year growth: 3.2%
Online share of gambling: 0%

Timeline

Gaming Control Act enacted (Laws 1997, ch. 190), creating the Gaming Control Board.
22 Jun 2015
2015 compacts take effect for the Jicarilla Apache Nation, Mescalero Apache Tribe, Navajo Nation and Pueblos of Acoma and Jemez; other tribes follow through 26 October 2017.
4 Apr 2023
Racetrack gaming tax cut from 26% to 24.8% of net take, with a new 1.2% jockey insurance payment (Laws 2023, ch. 122).
16 Jun 2023
Nonprofit charitable distribution reduced from 60% to 20% of net take after tax and expenses (Laws 2023, ch. 154).
13 Jan 2025
Board holds a public hearing on proposed increases to licence application fees.
12 May 2026
Four tribes sue Kalshi in federal court over sports event contracts.
4 Jun 2026
Attorney General sues Kalshi for offering unlicensed online sports betting.
12 Jun 2026
The United States and the CFTC sue the State of New Mexico, claiming preemption.
30 Jun 2026
FY2026 closes: state-licensed net take $283.4 million, gaming tax $69.5 million; tribal adjusted net win $920.2 million and revenue share $88.3 million for the four quarters.
8 Sept 2026
Underdog files a pre-emptive suit against the Attorney General, after Polymarket US (30 June) and Novig (6 August).
1 Jul 2027
Racetrack gaming tax returns to 26% of net take.
30 Jun 2037
2015 Tribal-State Class III Gaming Compact expires at midnight.

Outlook

Three federal rulings could come within months: the State's motion to send its Kalshi case back to state court, the CFTC's preliminary injunction motion against the State, and the tribes' injunction motion against Kalshi, set for hearing on 23 September 2026. On 1 July 2027 the racetrack gaming tax returns to 26% and the nonprofit charitable share to 60% unless the Legislature acts first. Watch whether the Board adopts the application fee increases it proposed in late 2024, and the quarterly revenue-sharing releases. The compact runs to 30 June 2037, with a higher revenue-share scale from July 2030.

Frequently asked questions

Is online gambling legal in New Mexico?: No. Gaming is lawful only where a statute permits it, no statute authorises online casino, poker or sports betting, and the Gaming Control Board states that it licenses and sanctions no internet wagering. Betting by phone or online on horse racing is also not permitted.
Who regulates gambling in New Mexico?: The Gaming Control Board licenses gaming machines at five racetracks and at veterans' and fraternal clubs, plus manufacturers, distributors and key persons, and its State Gaming Representative monitors the tribes under the 2015 compact. Tribal gaming agencies regulate the tribal casinos, and the State Racing Commission licenses horse racing.
What is the gaming tax rate in New Mexico?: Racetracks pay 24.8% of net take, nonprofit clubs 10%, and manufacturers and distributors 10% of gross receipts from devices supplied into the State. Racetracks also pay 20% of net take to purses, 1.2% for jockey insurance and at least 0.25% for problem gambling. The racetrack rate returns to 26% on 1 July 2027.
How much do the tribes pay the State?: Under the 2015 compact tribes pay a share of adjusted net win, currently up to 10% for tribes with more than $80 million a year, rising to up to 10.75% from July 2030. They paid $88.3 million on adjusted net win of $920.2 million in the four quarters to 30 June 2026.
Are prediction markets legal in New Mexico?: The State says sports event contracts are unlicensed sports betting and sued Kalshi in June 2026. The CFTC has sued the State claiming federal preemption, and Polymarket US, Novig and Underdog have sued state officials. No court had ruled on the merits by 23 September 2026.
What is the minimum gambling age in New Mexico?: 21. Gaming areas are restricted to people 21 and over, letting a minor gamble is a fourth degree felony, and the compact requires tribes to bar anyone under 21 from Class III gaming.

Sources

FAQs and Info: Gaming Revenue, Gambling Review and Internet Gambling / Wagering statement
New Mexico Gaming Control Board
The page still states that racetracks pay 26% of net take in gaming tax. Section 60-2E-47 NMSA 1978, as amended by Laws 2023, ch. 122, sets 24.8% until 30 June 2027, and the Board's own FY2025 and FY2026 Quick Facts match 24.8%; the statute is followed here.
Tier 1Accessed 23 Sept 2026
Office of the State Gaming Representative: tribal gaming, compacts, revenue sharing and tribal casino list
New Mexico Gaming Control Board
Tier 1Accessed 23 Sept 2026
2015 Tribal-State Class III Gaming Compact (form compact), sections 3, 4, 11, 12 and 17
State of New Mexico and the gaming tribes, published by the New Mexico Gaming Control Board
Tier 1Accessed 23 Sept 2026Published 22 Jun 2015
State-Tribal Gaming Compacts, June 2015: effective dates (date published in the Federal Register)
New Mexico Gaming Control Board
Tier 1Accessed 23 Sept 2026
Quick Facts, Fiscal Year 2025 (July 2024 to June 2025)
New Mexico Gaming Control Board
Tier 2Accessed 23 Sept 2026Published 4 Dec 2025
Quick Facts, Fiscal Year 2026 (July 2025 to June 2026)
New Mexico Gaming Control Board
Tier 2Accessed 23 Sept 2026Published 24 Aug 2026
News release: tribal adjusted net win and revenue sharing, quarter ending 30 September 2025 (amended)
New Mexico Gaming Control Board, Office of the State Gaming Representative
Tier 2Accessed 23 Sept 2026Published 15 Dec 2025
News release: tribal adjusted net win and revenue sharing, quarter ending 31 December 2025
New Mexico Gaming Control Board, Office of the State Gaming Representative
Tier 2Accessed 23 Sept 2026Published 18 Mar 2026
News release: tribal adjusted net win and revenue sharing, quarter ending 31 March 2026
New Mexico Gaming Control Board, Office of the State Gaming Representative
Tier 2Accessed 23 Sept 2026Published 6 May 2026
News release: tribal adjusted net win and revenue sharing, quarter ending 30 June 2026
New Mexico Gaming Control Board, Office of the State Gaming Representative
Tier 2Accessed 23 Sept 2026Published 19 Aug 2026
NMSA 1978, Chapter 60, Article 2E, Gaming Control Act (60-2E-1 to 60-2E-62), with annotations, including 60-2E-47 as in force and as re-enacted with effect from 1 July 2027
New Mexico Compilation Commission (NMOneSource.com)
Tier 1Accessed 23 Sept 2026
NMSA 1978, Chapter 30, Article 19, Gambling (30-19-1 to 30-19-15)
New Mexico Compilation Commission (NMOneSource.com)
Tier 1Accessed 23 Sept 2026
15.1.5 NMAC, Application for Licensure under the Gaming Control Act (including 15.1.5.23 application fees)
New Mexico Commission of Public Records, State Records Center and Archives
Tier 1Accessed 23 Sept 2026
15.1.10 NMAC, Conduct of Gaming Activity (age 21, advertising, promotions, payment of winnings)
New Mexico Commission of Public Records, State Records Center and Archives
Tier 1Accessed 23 Sept 2026
15.1.13 NMAC, License and Work Permit Renewal (terms and renewal fees)
New Mexico Commission of Public Records, State Records Center and Archives
Tier 1Accessed 23 Sept 2026
Notice of Proposed Rulemaking (public comment hearing 13 January 2025) on 15.1.5.15, 15.1.5.23, 15.1.6.7 and 15.1.18.9 NMAC
New Mexico Gaming Control Board
Tier 1Accessed 23 Sept 2026Published 21 Nov 2024
Proposed text of 15.1.5 NMAC with amended application fees in 15.1.5.23
New Mexico Gaming Control Board
Tier 1Accessed 23 Sept 2026Published 13 Dec 2024
Racetrack Casino Map Locations and Info
New Mexico Gaming Control Board
Tier 1Accessed 23 Sept 2026
Responsible Gaming: compulsive gambling plan and self-exclusion programme
New Mexico Gaming Control Board
Tier 1Accessed 23 Sept 2026
Schedule a Meeting for Self-Exclusion
New Mexico Gaming Control Board
Tier 1Accessed 23 Sept 2026
Help Us Stop Illegal or Suspicious Gambling Activity
New Mexico Gaming Control Board
Tier 1Accessed 23 Sept 2026
Attorney General Raúl Torrez Files Lawsuit Against Kalshi to Protect New Mexico Consumers and Preserve New Mexico Gaming Laws
New Mexico Department of Justice (Office of the Attorney General)
Tier 2Accessed 23 Sept 2026Published 4 Jun 2026
Attorney General Opinion No. 2025-17, regarding legality of daily fantasy sports via online applications such as FanDuel and DraftKings (conclusion as annotated under 60-2E-4 NMSA 1978)
New Mexico Department of Justice (Office of the Attorney General)
Tier 1Accessed 23 Sept 2026
State of New Mexico v. Kalshi, Inc., No. 6:26-cv-01857 (D.N.M.), removed from the First Judicial District Court, Santa Fe County, No. D-101-CV-2026-01567
US District Court for the District of New Mexico, docket via CourtListener (Free Law Project)
Tier 1Accessed 23 Sept 2026Published 8 Jun 2026
United States of America and Commodity Futures Trading Commission v. State of New Mexico, No. 1:26-cv-01912 (D.N.M.)
US District Court for the District of New Mexico, docket via CourtListener (Free Law Project)
Tier 1Accessed 23 Sept 2026Published 12 Jun 2026
Mescalero Apache Tribe, Pueblo of Isleta, Pueblo of Pojoaque and Pueblo of Sandia v. Kalshi, Inc., No. 1:26-cv-01517 (D.N.M.)
US District Court for the District of New Mexico, docket via CourtListener (Free Law Project)
Tier 1Accessed 23 Sept 2026Published 12 May 2026
QCX LLC d/b/a Polymarket US v. Torrez, No. 1:26-cv-02100 (D.N.M.)
US District Court for the District of New Mexico, docket via CourtListener (Free Law Project)
Tier 1Accessed 23 Sept 2026Published 30 Jun 2026
Ludlow Exchange, LLC d/b/a Novig v. Torrez, No. 1:26-cv-02576 (D.N.M.)
US District Court for the District of New Mexico, docket via CourtListener (Free Law Project)
Tier 1Accessed 23 Sept 2026Published 6 Aug 2026
Underdog Exchange DCM, Inc. and UDM, LLC d/b/a Underdog Predict v. Torrez, No. 1:26-cv-02935 (D.N.M.)
US District Court for the District of New Mexico, docket via CourtListener (Free Law Project)
Tier 1Accessed 23 Sept 2026Published 8 Sept 2026