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NEW MEXICO STATUTES AND CODES
Section 60-2D-16 - Pari-mutuel wagering; taxes.
60-2D-16. Pari-mutuel wagering; taxes.
Each licensee holding a pari-mutuel bicycle-racing license shall withhold fifteen percent from the pari-mutuel bicycle-racing wagers made and pay daily:
A. thirteen percent of the gross receipts of all pari-mutuel bicycle-racing wagers at a meet to the state treasurer, which shall be deposited in the general fund; and
B. two percent of the gross receipts of all pari-mutuel bicycle-racing wagers made at a meet to the county treasurer of the county in which the meet is held.
These amounts shall constitute the "bicycle-racing pari-mutuel tax".
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