{"data":{"id":"us-id/idaho-code-28-5304","jurisdiction":"us-id","citation":"Idaho Code § 28-5304","heading":"Classification of digital assets.","body":"Digital assets are intangible personal property and are classified as follows:\n(1) Digital assets are intangible personal property and are general intangibles as defined in section 28-9-102, Idaho Code.\n(2) Digital securities are intangible personal property and are investment property as defined in section 28-9-102, Idaho Code.\n(3) Virtual currency is intangible personal property and is not a security, notwithstanding section 30-14-102, Idaho Code.","path":["TITLE 28 COMMERCIAL TRANSACTIONS","CHAPTER 53 DIGITAL ASSETS"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title28/t28ch53/sect28-5304/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T13:05:04Z","sha256":"2fb04d90575d44d3f48f321b44cf75a353bbde92aa4406d5b8d043a6a5f125fa","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-28-5303","next":"us-id/idaho-code-28-5305"},"notice":"GroundRules: Original legal text. Not legal advice."}