CLASSIFICATION OF DIGITAL ASSETS

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.