37-19-803. Application of this part -- exceptions. (1) This part applies to:

(a) all cemeteries and burial grounds located in the state of Montana unless the cemetery is owned and operated by:

(i) a church or similar religious organization;

(ii) a municipality or county government;

(iii) a family, as a private family burial ground where lots are not offered for sale; or

(iv) a community nonprofit association in which persons other than the bookkeeper and maintenance crew are not entitled to receive any pecuniary profit; and

(b) trust funds established for:

(i) cemetery perpetual care and maintenance funds; and

(ii) contracted prearranged funeral or related services under a preneed contract.

(2) This part does not apply to contracts for prearranged funeral or related services funded through insurance.