(c) If a horse is scratched or excused from racing no further tickets shall be sold designating such horse and all tickets previously sold designating such horse shall be refunded and the money deducted from the gross pool. Coupled entries or fields shall be governed by section 4009.20 of this Title.

1. (1) In the event of a dead heat for win, the net pool shall be distributed to each combination of winners separately as in a win pool dead heat, e.g., in a dead heat of two horses there are two winning combinations, in a dead heat of three horses there are six winning combinations.

2. (2) In the event of a dead heat for second, the net pool shall be divided as in a win pool dead heat among holders of tickets combining the winner with each second place horse.

   (e) Winning combination.

   The numbers of the first two horses as made official shall be the winning combination except that where more than one of such horses is part of a coupled entry or field with another of such horses only the best finisher of such horses shall be counted in the winning combination for payoff, and the horse or horses not in such coupled entry or field finishing the same, or, if applicable, next finishing, shall be the other part of the winning exacta combination. For example, if two horses in a coupled entry (or field):

3. (1) finish first and second, or in a dead heat for first, the winning combination will be the number of such entry or field and the number of the third finishing horse not part of such entry or field;
4. (2) finish first and in a dead heat for second, the winning combination will be the number of such entry or field and the number of the horse dead heated for second who is not part of such coupled entry or field; or
5. (3) finish in a three-horse dead heat for win with another horse not part of such entry or field, the winning combination will be the number of such entry and the number of the horse not part of such entry.

(d) Dead heat.

(f) In the event fewer than four betting interests start, the exacta shall be declared off and the gross pool refunded.

(g) Failure to select a winning combination.

If no exacta ticket is sold combining the winner and second place horse in order, the net pool shall be distributed to holders of exacta tickets designating the winner to win. In the event one horse only finishes and is declared winner, the net pool shall be distributed to holders of exacta tickets designating the winner to win. Should these circumstances be foreseeable when a pool is closed, an immediate announcement shall be made to hold all tickets because all combinations are not covered.