IC 32-39-1-10 — "Digital asset"
Chapter 1. Application and Definitions
Section text
Sec. 10. As used in this article, "digital asset" means an electronic record in which an individual has a right or interest. The term does not include an underlying asset or liability unless the asset or liability is itself an electronic record.
As added by P.L.137-2016, SEC.14.
Source: official publisher (2026 edition)