Section 11.04.01.832 - PLACE POOLS01.Place Pools. The amounts wagered to Place on the first two (2) betting interests to finish are deducted from the net pool, the balance remaining being the profit; the profit is divided into two (2) equal portions, one (1) being assigned to each winning betting interest and divided by the amount wagered to Place on that betting interest, the resulting quotient is the profit per dollar wagered to Place on that betting interest.02.Net Place Pool. The net Place pool must be distributed to winning wagers in the following precedence, based upon the official order of finish:a. If contestants of a coupled entry or mutuel field finished in the first two (2) places, as a single price pool to those who selected the coupled entry or mutuel field; otherwiseb. As a profit split to those whose selection is included within the first two (2) finishers; but if there are no such wagers on one (1) of those two (2) finishers, then;c. As a single price pool to those who selected the one (1) covered betting interest included within the first two (2) finishers; but if there are no such wagers, then;d. As a single price pool to those who selected the third-place finisher; but if there are no such wagers, then;e. The entire pool must be refunded on Place 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 Place pool must be distributed as a single price pool.b. Contestants representing two (2) or more betting interest, the Place pool must be distributed as a profit split.04.Dead Heat for Second. If there is a dead heat for second involving: a. Contestants representing the same betting interest, the Place pool is distributed as if no dead heat occurred.b. Contestants representing two (2) or more betting interests, the Place pool is divided with one-half (1/2) of the profit distributed to Place wagers on the betting interest finishing first and the remainder is distributed equally among Place wagers on those betting interests involved in the dead heat for second.Idaho Admin. Code r. 11.04.01.832