Digital assets are intangible personal property and are classified as follows:

1. (1) Digital assets are intangible personal property and are general intangibles as defined in section 28-9-102, Idaho Code.
2. (2) Digital securities are intangible personal property and are investment property as defined in section 28-9-102, Idaho Code.
3. (3) Virtual currency is intangible personal property and is not a security, notwithstanding section 30-14-102, Idaho Code.

[28-5304, added 2022, ch. 284, sec. 1, p. 902.]