IC 36-1-3-15 — Prohibited acts of a unit with respect to digital assets
Chapter 3. Home Rule
Bills adding this section
Section text
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 publisher (2026 edition)