Indiana § 36-1-3-15 - Prohibited acts of a unit with respect to digital assets

Full text of Indiana Indiana Code § 36-1-3-15 — Prohibited acts of a unit with respect to digital assets, with citation guidance and answers to common questions.

§ 36-1-3-15. Prohibited acts of a unit with respect to digital assets

Sec. 15. (a) The definitions in IC 5-36-1 apply throughout this section.

(b) A unit may not adopt or enforce a rule or other regulation that would have the effect of prohibiting, restricting, or impairing the ability of a person to:

(1) use or accept digital assets as a method of payment for legal goods and services; or

(2) take custody of digital assets using a self-hosted wallet or hardware wallet.

(c) A unit may not impose taxes or fees on:

(1) use or acceptance of digital assets as a method of payment for legal goods and services; or

(2) taking or maintaining custody of digital assets using a self-hosted wallet or hardware wallet;

that are not applicable to comparable financial transactions that do not involve digital assets.

As added by P.L.49-2026, SEC.15.

Source: official Indiana text · Last verified 2026-08-27

Frequently Asked Questions About Indiana § 36-1-3-15

What does Indiana Code § 36-1-3-15 cover?

Section 36-1-3-15 ("Prohibited acts of a unit with respect to digital assets") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Indiana § 36-1-3-15?

A common citation format is "Indiana Code § 36-1-3-15" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Indiana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.

How does Indiana § 36-1-3-15 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.