In the case of exotic wagers such as the pick-6, an antiquated Treasury ruling limits the amount of the wager to the amount wagered on the correct result only. The Treasury ruling, issued long before most of the popular exotic pari-mutuel wagers were developed, ignores the actual cost of the wager to the customer who typically purchases multiple combinations in the same wagering pool at a cost that far exceeds the cost of purchasing the single winning combination. Thus, Treasury is causing the horse industry to over-report and excessively withhold from customer’s gambling winnings with the practical effect of removing money from circulation on race day when those winnings could be re-bet multiple times resulting in more winnings for horseplayers, higher revenue for tracks and increased tax receipts for government.