N.J. Admin. Code § 13:74-8.5
Except where an interstate common pool is formed pursuant to 13:74-8.6, all sums wagered at an off-track wagering facility on a race transmitted by an out-of-State sending track, and all sums wagered through account wagering on a race transmitted by an out-of-State host track, shall be included within the comparable out-of-State sending tracks pari-mutuel pool, and the types of wagering, takeout, distribution of winnings, rules for pari-mutuel ticket refunds, rules of racing and percentage of deposits remaining undistributed from pari-mutuel pools after payment is made to winning ticket holders shall be determined in accordance with the law or policy applicable to the out-of-State sending track or out-of-State host track as appropriate.
N.J. Admin. Code § 13:74-8.5