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.

Terms Used In Idaho Code 28-5304

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Personal property: includes money, goods, chattels, things in action, evidences of debt and general intangibles as defined in the uniform commercial code — secured transactions. See Idaho Code 73-114
  • Personal property: All property that is not real property.
  • Property: includes both real and personal property. See Idaho Code 73-114
(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.