N.M. Code R. § 15.1.19.11

Current through Register Vol. 35, No. 11, June 11, 2024

Section 15.1.19.11 - VERIFICATION OF WINNINGS; REPORTING PROCEDURES; NON-PROFIT GAMING OPERATORS

A. When the winning patron seeks payment of winnings in the amount of twelve hundred dollars ($1,200.00) or more, the non-profit gaming operator licensee shall verify the winnings in accordance with approved minimum internal control standards.

B. Upon verification of the validity of the winnings, and before payment of the winnings, the non-profit gaming operator licensee shall ensure that the winning patron completes a form provided or approved by the board to report the winnings.

C. The form shall include the following information and must be completed in full:

(1) the name, address, telephone number, and social security number of the winning patron;

(2) the exact amount of the winnings;

(3) the date the winnings were won; and

(4) the name, address, telephone number, and gaming operator license number of the gaming operator.

D. In addition to providing the information required in Subsection C of 15.1.19.10 NMAC above, the winning patron shall sign and date the following statements, under penalty of perjury:

(1) a statement declaring, to the best of the winning patron's knowledge and belief, that the winning patron does not owe and is not delinquent in child support payments in any state; and

(2) a statement attesting to the accuracy of the information provided.

E. After the winning patron completes the form, the non-profit gaming operator licensee shall verify the identity of the winning patron and the information provided by the winning patron on the form against at least one (1) of the following forms of photograph identification:

(1) valid driver licensee issued by any state in the United States of America;

(2) valid identification card issued by any state in the United States of America;

(3) valid employment card issued by any state in the United States of America;

(4) valid military identification card or military dependent identification card;

(5) valid passport issued by the United States government or other country recognized by the United States government; and

(6)valid alien resident identification card issued by the United States government.

F. The non-profit gaming operator licensee shall also verify the social security number provided by the winning patron on the form against one of the following documents:

(1) winning patron's social security card; or

(2) by having patron complete internal revenue service (IRS) form W-9.

G. Upon verification of the information provided by the winning patron; the non-profit gaming operator licensee shall pay the winnings.

H.If a winning patron refuses to provide any of the information required by this rule, or fails or refuses to complete the reporting form, the gaming operator licensee must withhold the winnings until such time as the information is provided.

N.M. Code R. § 15.1.19.11

Adopted by New Mexico Register, Volume XXVI, Issue 19, October 15, 2015, eff. 10/15/2015