Section 294-21.002 - WINNINGS21.002.01 The value of a race to a winner shall be computed on the value of the gross earnings. (See Chapter 21-001.01.)21.002.02 Winnings shall include all monies won in all countries, up to the time appointed for the start, including walk overs and forfeits but no second and third money nor the value of a prize not in money.21.002.03 Winnings during a year shall be reckoned from January 1st of that year.21.002.04 Winner or non-winner of a specified sum means winner or non-winner of a single race of that value to the winner, unless otherwise stated.21.002.05 In computing the value of a series of races in which an extra sum of money is won by the winning of two or more races of the series, the extra amount shall not be included in the horses's winnings until the series, or that part of it, is finished and hence the extra amount is definitely ascertainable. When ascertained, it shall be added to the race which determined the extra amount.21.002.06 Foreign winnings shall be estimated on the basis of the normal rate of exchange prevailing on the day of the winning.21.002.07 The entrance money, starting and subscription fees, in every race, shall go to the winner unless otherwise provided in its conditions, but when from any cause a race is not run, all stakes or entrance money, if any paid, shall be returned.294 Neb. Admin. Code, ch. 21, § 294-21.002