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.
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