N.D. Cent. Code § 23-21.1-01

Any person, firm, corporation, or other form of organization organized or engaging in the business under the laws of the state of North Dakota, or wheresoever organized and engaging in the business in the state of North Dakota, of the ownership, maintenance, or operation of a cemetery, providing lots or other interment space therein for the remains of human bodies, except such organizations which are churches or religious or established fraternal societies, charitable associations, or incorporated cities or other political subdivisions of the state of North Dakota owning, maintaining, or operating cemeteries, is subject to the provisions of this chapter.