Conn. Agencies Regs. § 12-574-A14
(k) Payments; minimum payments. Payments due on all wagers shall be made in conformity with the well-established practice of the pari-mutuel system. The practice is to work in dollars and not in number of tickets. The "break" permitted by law is deducted in all of the calculations arriving at the payoff prizes; i.e., the odd cents (c/) of any multiple of ten (10) cents (c/) of winnings per dollar wagered are deducted and retained by the licensee, half of which is to be remitted to the state. The minimum pari-mutuel payoff by any association conducting parimutuel wagering shall be $2.10 on each winning $2.00 wager. In the event a minus occurs in either the win, place, or show pool, the expense of said minus pool shall be borne by the association and the state shall receive its share including half the breaks of the remaining pool.
(l) Minors barred. No association shall permit any minor to purchase or cash pari-mutuel tickets, nor shall any minor be permitted at a mutuel window at any time.
(w) Failure of starting gate.
(x) Scratches.
(y) Refunds.
(aa) Use of totalisator.
(bb) Pool discrepancy on tote board. Whenever there is a difference in any pool or pools, i.e., a difference between the sum total of the wagers on the individual entries as compared with the grand total as shown by the tote boards or whenever the tote boards fail mechanically and are obviously unreliable as to the amounts wagered, the payoff shall be computed on the sums wagered in each pool as shown by the recapitulation of the sales registered by each ticket issuing machine.
(ee) Adjustment of underpayment caused by error.
(ff) Last change in approximate odds. The last change on approximate odds boards shall be made at once after the close of the mutuels by flashing the total amount wagered in each pool, and the total wagered on each horse, entry or field. Immediately thereafter the approximate odds on the win pool shall be figured and shown without delay.
(hh) Calculations end records.
(2) All payments due the state for each day of a meeting, pursuant to the act, shall be paid by the association to the commission no later than the close of the next banking day.
(kk) Pools - calculation and distribution. The parimutuel pools shall be calculated and distributed as follows:
(3) Win pool.
(4) Place pool.
(5) Show pool.
(6) Payment where no wagering on a horse in the win, place or show pools.
(C) In the event that there is no money wagered to show on a horse which has finished first, second or third, then, the horse which finished fourth shall replace that horse in the distribution of wagers in the show pool.
(3) Any ruling of the stewards with regard to the award of purse money made after the sign "official" has been purposely displayed shall have no bearing on the mutuel payoff.
(ll) Official results.