28-5304. CLASSIFICATION OF DIGITAL ASSETS. Digital assets are intangible personal property and are classified as follows:
(1) Digital assets are intangible personal property and are general intangibles as defined in section 28-9-102, Idaho Code.
(2) Digital securities are intangible personal property and are investment property as defined in section 28-9-102, Idaho Code.
(3) Virtual currency is intangible personal property and is not a security, notwithstanding section 30-14-102, Idaho Code.
History:
[28-5304, added 2022, ch. 284, sec. 1, p. 902.]