Section 11.04.01.831 - WIN POOLS01.Win Pools. The amount wagered on the betting interest that finishes first is deducted from the net pool, the balance remaining being the profit; the profit is divided by the amount wagered on the betting interest finishing first, such quotient being the profit per dollar wagered to Win on that betting interest.02.Net Win Pool. The net Win pool must be distributed as a single price pool to winning wagers in the following precedence, based upon the official order of finish:a. To those whose selection finished first; but if there are no such wagers, then;b. To those whose selection finished second; but if there are no such wagers, then;c. To those whose selection finished third; but if there are no such wagers, then;d. The entire pool must be refunded on Win wagers for that contest.03.Dead Heat for First. If there is a dead heat for first involving:a. Contestants representing the same betting interest, the Win pool is distributed as if no dead heat occurred.b. Contestants representing two (2) or more betting interests, the Win pool is distributed as a profit split.Idaho Admin. Code r. 11.04.01.831