Conn. Agencies Regs. § 12-574-B14
(k) Notification of entries. The manager of the parimutuel department shall be properly and timely advised by the presiding judge prior to the beginning of the wagering on each race of the entries that will compete in the race and any driver changes from those listed in the official program.
(l) Payments; minimum payments. Payments due on all wagers shall be made in conformity with the wellestablished 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 (¢) of any multiple of ten (10) cents (¢) 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 pari-mutuel 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.
(u) Entries.
(w) Scratches.
(x) Refunds.
(z) Use of totalisator.
(bb) Overpayment. In the event that an association overpays to the public in a given race, the association shall bear the expense of such overpayment and the percentage to be given to the state pursuant to the act shall be derived from the actual handle of the specific pool in which an overpayment occurs.
(dd) Adjustment of underpayments caused by error.
(ee) 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, or entry. Immediately thereafter the approximate odds on the win pool shall be figured and shown without delay.
(gg) Calculations and records.
(hh) Reporting of irregularities. The mutuel manager and any employee of the totalisator company shall report the discovery of any irregularities or wrongdoings by any person involving pari-mutuel wagering immediately to the commission.
(jj) 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.
(kk) Official results.
(3) Any ruling of the judges with regard to the award of purse money made after the sign "official" has been purposely displayed shall have no bearing on the mutual payoff.
(ll) Emergencies. Should any emergency arise in connection with the operation of the pari-mutuel department not covered by these rules and an immediate decision is necessary, the manager of the pari-mutuel department shall make the decision, and shall make an explanation in detail in a written report to the commission representative in the pari-mutuel department, and said report shall be forthwith forwarded to the commission.