N.D. Cent. Code § 10-34-03
10-34-03. Relationship to other laws
10-34-03. Relationship to other laws
1. This chapter does not limit any law as that law applies to the creation of or doing
business in this state by a common-law trust, business trust, or Massachusetts trust.
2. A provision of this chapter is unenforceable if it makes a real estate investment trust
unable to qualify as a real estate investment trust under sections 856 through 858 of
the federal Internal Revenue Code or the regulations adopted under those sections.