9-4-1304. Taxation issues related specie and specie legal tender.
(a) No specie or specie legal tender shall be characterized as personal property for the purposes of property taxation.
(b) The exchange of one (1) type or form of legal tender for another type or form of legal tender shall not give rise to any tax liability of any kind.
(c) The purchase, sale or exchange of any type or form of specie or specie legal tender shall not give rise to any tax liability of any kind.