294 Neb. Admin. Code, ch. 13, § 294-13.008
The placing judges and/or Board of Stewards shall determine the order of finish in a race as the horses pass the finish line, and shall display the results on the totalisator board.
In the event the placing judges and/or Board of Stewards request a photo of the finish, the photo finish sign shall be posted on the totalisator board.
Following their review of the photo finish film strip, the placing judges and/or stewards shall, determine the exact order of finish for all horses participating in the race, and shall immediately post the numbers of the first four finishers on the totalisator board.
In the event a photo was requested, the placing judges and/or Board of Stewards shall cause a photographic print of said finish to be produced. The finish photograph shall, when needed, be used by the placing judges and/or stewards as an aid in determining the correct order of finish.
Upon determination of the correct order of finish of a race in which the placing judges and/or stewards have utilized a photographic print to determine the first four finishers, the placing judges and/or stewards shall cause prints of said photograph to be displayed publicly in the grandstand and clubhouse areas of the racetrack
In the event the placing judges and/or Board of Stewards determine that two or more horses finished the race simultaneously and cannot be separated as to their order of finish, a dead heat shall, be declared.
In the event one or more of the first four finishers of a race are involved in a dead heat, the placing judges and/or Board of Stewards shall post the dead heat sign on the totalisator board and cause the numbers of the horse or horses involved to blink on the totalisator board.
294 Neb. Admin. Code, ch. 13, § 294-13.008