28-5304 CLASSIFICATION OF DIGITAL ASSETS.

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Idaho Code › Title 28 › Chapter 53 › Section 28-5304

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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.]

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.