Section 15-1-150 - Digital assets taxation(1) Digital assets used as a method of payment may not be subject to any additional tax, withholding, assessment, or charge by the state or a local government that is based solely on the use of the digital asset as the method of payment.(2) Nothing in this section prohibits the state or a local government from imposing or collecting a tax, withholding, assessment, or charge otherwise authorized by Titles 15 or 16.Added by Laws 2023, Ch. 344,Sec. 2, eff. 5/2/2023.