[Situs of debts and intangible interest in property.]

The situs of debts and obligations for the purpose of attachment shall be the domicile of the debtor or obliger [obligor] and the situs of intangible interests in property, real or personal, legal or equitable, shall be the place where such property is located. History: Laws 1939, ch. 159, § 5; 1941 Comp., § 22-103; 1953 Comp., § 26-1-3.