(1) When two horses finish in a dead heat for first place, the win pool shall be calculated as a place pool.

(2) Should three horses finish in a dead heat for first place and the heat is not run off, the straight pool and the place pool shall be calculated as show pools.

(3) Should two horses finish in a dead heat for second place, the place pool shall be calculated as follows:

(a) Deduct 20%.   Deduct total value of the winning tickets.   Divide net pool in two.   Allot half of the net pool to the horse finishing first and the remaining half divided between the horses finishing in a dead heat for second place. Divide portions allotted to each horse by the value of tickets sold on such horse.   Pay off at the result obtained multiplied by the dollar amount wagered by each bettor plus purchase price of each ticket.

(4) Should three horses finish in a dead heat for second place, the place pool shall be calculated as follows:

(a) Deduct 20%.   Deduct total value of winning tickets. Divide net pool in two.   Allot one-half of net pool to the horse finishing first and the remaining half divided equally among the three horses in the dead heat for second place.   Divide portions allotted to each horse by the value of tickets sold on such horse.   Pay off at the result obtained multiplied by the dollar amount wagered by each bettor, plus the purchase price of each ticket.

(5) Should three horses finish in a dead heat for second place, the show pool shall be calculated as follows:

(a) Deduct 20%.   Deduct the total value of winning tickets.   Allot one-third of the net pool to the horse finishing first and the remaining two-thirds to be divided equally among the three horses finishing in the dead heat.   Divide portions allotted to each horse by the value of the ticket sold on such horse.   Pay off at the result obtained multiplied by the dollar amount wagered by each bettor, plus purchase price of each ticket.

(6) Should two horses finish in a dead heat for third place, the show pool shall be calculated as follows:

(a) Deduct 20%.   Deduct total value of winning tickets.   Divide net pool in three equal parts.   Allot one-third to each of the horses finishing first and second, the remaining third to be divided equally between the two horses finishing in the dead heat for third.   Divide portions alloted to each horse by the value of tickets sold on such horse.   Pay off at the result obtained multiplied by the dollar amount wagered by each bettor plus the purchase price of each ticket.

(7) Should three horses finish in a dead heat for third place, the show pool shall be calculated as follows:

(a) Deduct 20%.   Deduct total value of winning tickets.   Divide net pool in three.   Allot one-third to each of the horses finishing first and second.   Divide the remaining third equally among the three horses in the dead heat for third place.   Divide portions allotted to each horse by the value of the ticket sold on such horse.   Pay off at the result obtained multiplied by the dollar amount wagered by each bettor plus the purchase price of each ticket.