The surcharge plus the breaks will not be deducted from any pool if to do so would result in a payoff basis of less than $2.10 for a $2 wager. Thus, where a payout is greater than $2.10 but would be reduced to less than $2.10 upon deduction of the full surcharge, a surcharge will be imposed and deducted only insofar as such surcharge will allow a minimum payoff of $2.10 for each $2 wager.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4409.2