Incorporations for the purpose of establishing, operating, or maintaining cemeteries may be formed under the provisions of chapters 47-22 to 47-28, inclusive, relating to nonprofit corporations so far as applicable and conformable to the powers, duties, limitations, and policy in this chapter prescribed for cemetery corporations or associations.

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Source: SDC 1939, § 11.1901; SL 1966, ch 17, § 1.