If the entries in an overnight race exceed the acceptable number, as many as two of those that have not been drawn shall also be listed on the entry sheet as "also eligible" to start. After any horse in the body of the race has been excused at scratch time, the horse moving in from the also eligible list shall assume the post-position of the horse so excused. The owner or trainer of any horse on the also eligible list who does not wish to start shall so notify the Racing Secretary prior to scratch time on the day of the race.
N.J. Admin. Code § 13:71-27.6