{"data":{"id":"us-az/a.r.s.-43-1201","jurisdiction":"us-az","citation":"A.R.S. § 43-1201","heading":"Organizations exempt from tax","body":"(Caution: 1998 Prop. 105 applies)\n\nA. Except as otherwise provided in this chapter, the following organizations are exempt from the taxes imposed under this title:\n\n1. Organizations that are exempt from federal income tax under section 501 of the internal revenue code.\n\n2. Insurance companies that pay to this state a tax on premium income derived from sources within this state.\n\nB. Nonprofit medical marijuana dispensaries under title 36, chapter 28.1, are exempt from the taxes imposed under this title.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01201.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"3506559d660d4468f8c974363ed572e1da1ddd781bde0ead4dd1f55075cb55e1","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1184","next":"us-az/a.r.s.-43-1202"},"notice":"GroundRules: Original legal text. Not legal advice."}