N.M. Admin. Code § 15.4.8.13 - RAFFLE RECORDS TO BE KEPT

The following records shall be maintained:

A. the number of tickets available at the beginning of the event, if limited;

B. the number of tickets sold;

C. the date ticket sales began and ended;

D. the date and time the drawing was conducted;

E. the winner(s) contact information; and

F. any required IRS reporting documents.

Notes

N.M. Admin. Code § 15.4.8.13

15.4.8.13 NMAC - N, 4/15/2013, Adopted by New Mexico Register, Volume XXXII, Issue 04, February 23, 2021, eff. 2/23/2021