11 Va. Admin. Code § 10-110-170
For thoroughbred racing, a horse may be withdrawn from or "declared out" of a race before the closing of entries. All declarations shall be made in a manner prescribed by the racing secretary. Declarations are subject to the approval of the stewards and are irrevocable.
§ 59.1-369 of the Code of Virginia.
Derived from VR662-04-02 § 17, eff. September 26, 1991.