A calcutta may only be conducted for a professional or amateur sporting event held in this state but not for elementary, secondary, or postsecondary education sports events. Only one wager per competitor may be allowed in a calcutta pool. The amount of prizes may not exceed ninety percent of the gross proceeds. A player may not place a wager on a competitor in a calcutta sporting event unless the competitor is eighteen years of age or older.
N.D.C.C. § 53-06.1-07.3