Idaho Statutes
§ 28-5304 — CLASSIFICATION OF DIGITAL ASSETS
Idaho § 28-5304
This text of Idaho § 28-5304 (CLASSIFICATION OF DIGITAL ASSETS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Idaho Code § 28-5304 (2026).
Text
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
PRESUMPTIONSCite This Page — Counsel Stack
Bluebook (online)
Idaho § 28-5304, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/28-5304.