23 CAR § 357-607 – Steps in calculating the payoff in dead heat

(a) In the case of a dead heat in the straight pool, the payoff prices shall be figured as in a place pool.
(b) In the case of a dead heat for second in the place pool, the winner of the race receives its half share of the profits in that pool, and each of the two (2) horses that dead heat for second receives one-half (1/2) of the remaining half of the profit.
(c) In the case of a dead heat for third or “show" in the show pool, the first and second horses each receive a normal one-third (1/3) of the profits in that pool, and the two (2) horses that dead heat for third each receive one-half (1/2) of the remaining third of the profits.
(d)
1. (1) Where two (2) or more horses racing for one (1) interest or field horses participate in dead heats, each horse of the entry or field is entitled to his or her proportionate share of the profits in the pool in which the dead heat occurs and the other pools affected.
2. (2) For example: Where two (2) horses of an entry or field dead heat for win, the win and place prices are calculated as straight pools, and the entry is entitled to two-thirds (2/3) of the profits of the show pool.