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Subversion for SNM uses trunk and releases [tags].

/trunk
All the code goes into the trunk directory.

/releases
When a developer need to tag a release, copy the project into /releases/snm-N.NN where N.NN is the version number.

Note: The copy (i.e. tag) is just pointers to the existing files in the trunk. It's not a physical copy. 


Reference:
http://svnbook.red-bean.com/
http://svn.collab.net/repos/svn/trunk/doc/user/svn-best-practices.html