(a) For purposes of pool calculations, a wager is considered made at the place at which the pool originates.(b) The payoff attributable to the association shall be based on the actual winnings indicated by the totalisator system.(c) The total takeout applicable to the wagers received in this state for a common pool shall be distributed in accordance with the Act. A gain or loss caused by a difference in takeout totals shall be part of the association's revenue or expense from the interstate simulcast.(d) A surcharge or other withholding other than the takeout authorized by law shall be applied only in the jurisdiction imposing the surcharge or withholding.