Idaho Statutes
§ 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.
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Legislative History
[28-5304, added 2022, ch. 284, sec. 1, p. 902.]
Nearby Sections
15
§ 28-1-101
SHORT TITLES§ 28-1-102
SCOPE OF CHAPTER§ 28-1-104
CONSTRUCTION AGAINST IMPLIED REPEAL§ 28-1-105
SEVERABILITY§ 28-1-106
USE OF SINGULAR AND PLURAL — GENDER§ 28-1-107
SECTION CAPTIONS§ 28-1-201
GENERAL DEFINITIONS§ 28-1-202
NOTICE — KNOWLEDGE§ 28-1-204
VALUE§ 28-1-205
REASONABLE TIME — SEASONABLENESS§ 28-1-206
PRESUMPTIONS