Section 294-21.001 - ESTIMATED WINNINGS21.001.01 The winnings of a horse in a stakes race shall be computed on the value of the gross earnings. 21.001.01A In estimating foreign winnings, the current rate of exchange at the time of such winnings shall be adopted.21.001.01B The value of prizes not in money will not be estimated in the value of the race to the winner.21.001.01C In estimating the value of a series of races in which an extra sum of money or prize is won by winning two or more races, the extra sum or prize shall be estimated in the last race by which it was finally won. 21.001.02 In all races, should there be any surplus from entries or subscriptions over the advertised value, it shall be paid the winner, unless stated by the conditions to go to the other horses in the race:21.001.02A If the condition of a race provides that a bonus or prize be paid to a person in the forfeit list, the bonus or prize shall be applied to the payment of the forfeits and the balance, if any, shall be paid to the person.21.001.03 Winnings during the year shall include all prizes from the 1st of January preceding to the time appointed for the start, and shall apply to all races in any country; and winnings shall include dividing, walking over or receiving forfeit. 21.001.03A Winnings of a fixed sum is understood to be winning it in one race, unless specified to the contrary.21.001.04 In a case of walk over (except in selling races), one-half (1/2) of the money offered to the winner is given.21.001.04A When a walk over is the result of arrangement by owners of horses engaged, no portion of the added money nor any other prize need be given. (See Chapter 16.)21.001.05 Any money or prize which by the conditions is to go to the horse placed second, or in any lower place in the race, shall, if the winner has walked over or no horse has been so placed, be dealt with as follows: 21.001.05A If part of the stake, it shall go to the winner; or21.001.05B If a separate donation from the association or any other source, it shall not be given at all; or21.001.05C If entrance money for the race, it shall go to the Association.21.001.06 If a race never be run or be void, stakes, forfeits, and entrance money shall be returned.21.001.07 A race may be declared void if no qualified horse covers the course according to rule.294 Neb. Admin. Code, ch. 21, § 294-21.001