There is a newer version
of
this Section
2019 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-1201 Organizations exempt from tax
Universal Citation: AZ Rev Stat § 43-1201 (2019)
43-1201. Organizations exempt from tax
(Caution: 1998 Prop. 105 applies)
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.
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, are exempt from the taxes imposed under this title.
Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
