# Idaho Code § 28-5304: 28-5304 CLASSIFICATION OF DIGITAL ASSETS

> Idaho · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_T28_C53_S28-5304

## Section

- **Citation:** Idaho Code § 28-5304
- **Heading:** 28-5304 CLASSIFICATION OF DIGITAL ASSETS
- **Jurisdiction:** Idaho
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Code / Title 28 / Chapter 53 / Section 28-5304

## 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.]

## Nearby sections

- [Idaho Code § 28-5301 28-5301 SHORT TITLE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T28_C53_S28-5301.md)
- [Idaho Code § 28-5302 28-5302 SCOPE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T28_C53_S28-5302.md)
- [Idaho Code § 28-5303 28-5303 DEFINITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T28_C53_S28-5303.md)
- [Idaho Code § 28-5304 28-5304 CLASSIFICATION OF DIGITAL ASSETS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T28_C53_S28-5304.md)
- [Idaho Code § 28-5305 28-5305 PURCHASE AND SALE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T28_C53_S28-5305.md)
- [Idaho Code § 28-5306 28-5306 PERFECTION BY POSSESSION OR CONTROL.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T28_C53_S28-5306.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ID_T28_C53_S28-5304. Check the current official text before relying on it. Not legal advice.