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.

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