N.M. Stat. § 60-1A-15
Pari-mutuel wagering authorized; gambling statutes do
not apply.
A. A racetrack licensee may conduct pari-mutuel wagering on live horse races or on
simulcasted horse races.
B. Pari-mutuel wagering may be conducted only on the licensed premises where a
live horse race is conducted or where a simulcast horse race is televised or projected
on the racing grounds of the licensed premises of a racetrack licensee.
C. The sale to patrons present on the licensed premises of a racetrack licensee of
pari-mutuel tickets or certificates is not gambling as defined in Section 30-19-2 or 30-19-
3 NMSA 1978.
D. Placing a wager while on the licensed premises of a racetrack licensee is not
placing a bet pursuant to Section 30-19-1 NMSA 1978.
E. The licensed premises of a horse racetrack is not a gambling place as defined in
Section 30-19-1 NMSA 1978.