Current as of March 08, 2022 | Updated by FindLaw Staff
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A. Except as otherwise provided in this chapter, the following organizations are exempt from the taxes imposed under this title:
1. Organizations that are exempt from federal income tax under section 501 of the internal revenue code. 1
2. Insurance companies that pay to this state a tax on premium income derived from sources within this state.
B. Nonprofit medical marijuana dispensaries under title 36, chapter 28.1, 2 are exempt from the taxes imposed under this title.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 43. Taxation of Income § 43-1201. Organizations exempt from tax - last updated March 08, 2022 | https://codes.findlaw.com/az/title-43-taxation-of-income/az-rev-st-sect-43-1201.html
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