2018 SF 111 (SEA 34, Ch. 45) — Property taxation, digital currencies

Bitcoin Research — Law, Regulation, Markets & Origins (2026)

States

Wy

2018

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Research, not advice. Part of the Bitcoin research archive (October 2026). Claims labelled unverified, contested or fringe are reported, not endorsed; statuses of bills and rules are as of the date checked. Government, court and patent records are public domain; the research notes are CC BY 4.0.

ORIGINAL SENATE
FILE NO. SF0111

       ENROLLED ACT NO. 34, SENATE

       SIXTY-FOURTH LEGISLATURE OF THE STATE OF WYOMING
                    2018 BUDGET SESSION

AN ACT relating to property taxation; exempting virtual
currencies from property taxation; and providing for an
effective date.

Be It Enacted by the Legislature of the State of Wyoming:

     Section     1.   W.S.   39-11-105(b)(vi)(A)      is   amended   to
read:

     39-11-105.       Exemptions.

     (b) The      following    shall    be   exempt   from   property
taxation:

          (vi)    Any of the following intangible items:

                (A) Money    and   cash   on  hand  including
currency, gold, silver and other coin, bank drafts,
certified   checks,   and   cashier's   checks; and virtual
currencies.   As   used   in   this   subparagraph,  "virtual
currency" means any type of digital representation of value
that:

                    (I) Is used as a medium of exchange,
unit of account or store of value; and

                    (II) Is not recognized as legal tender
by the United States government.

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ORIGINAL SENATE
FILE NO. SF0111

       ENROLLED ACT NO. 34, SENATE

       SIXTY-FOURTH LEGISLATURE OF THE STATE OF WYOMING
                    2018 BUDGET SESSION

     Section 2. This act is effective immediately upon
completion of all acts necessary for a bill to become law
as provided by Article 4, Section 8 of the Wyoming
Constitution.

                             (END)

Speaker of the House                  President of the Senate

                           Governor

                  TIME APPROVED: _________

                  DATE APPROVED: _________

I hereby certify that this act originated in the Senate.

Chief Clerk

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