D&C 78

 The Lord introduces an "order" under the "law of consecration" that it was to be -

 "...independent above all other creatures beneath the celestial world..."  (Doctrine and Covenants 78:14)

In my mind, not controlled by earthly governmental laws or corporations.

It falls under the law of consecration which is for - 

"...the salvation of man, and to the glory of your Father who is in heaven;

5 That you may be equal in the bonds of heavenly things, yea, and earthly things also, for the obtaining of heavenly things.

6 For if ye are not equal in earthly things ye cannot be equal in obtaining heavenly things;

7 For if you will that I give unto you a place in the celestial world, you must prepare yourselves by doing the things which I have commanded you and required of you."  (Doctrine and Covenants 78:4–7)

Where His equality is defined as -

"...equal according to his family, according to his circumstances and his wants and needs."  (Doctrine and Covenants 51:3)