N.M. Admin. Code § 15.2.7.3
Section 60-1A-1 through 60-1A-4 NMSA 1978 created the state racing commission and delegated its powers for the promulgation of rules for holding, or engaging in, horse race meetings in the state of New Mexico; mandates the commission regulate the pari mutuel system of wagering; Section 60-1A-15 NMSA 1978 provides that within the enclosure where any horse races are conducted, either as live on-track horse races or as horse races simulcast, and where the licensee has been licensed to use the pari mutuel method of system of wagering on races, the pari mutuel system is lawful, but only within the enclosure where races are conducted; and Section 60-A-16 NMSA 1978 and Section 60-1A-17 NMSA 1978 allow the racing commission to permit interstate and intrastate simulcasting of races and common pooling.
N.M. Admin. Code § 15.2.7.3