CRYPTORESTRICTIONS

Sources: page 7

Every status on this site cites its sources. This register lists all 2078 sources referenced by the current dataset, grouped by priority tier. See the methodology for how tiers are used.

Government & legislation

IRS: Instructions for Form 1099-DA (2026)IRS · Last checked 07 Nov 2026
irs.gov ↗
IRS: Digital assets (updated 2 September 2026)IRS · Last checked 07 Nov 2026
irs.gov ↗
nextpredict.io ↗
Finance Act 2026 (Kenya Gazette Supplement No. 157, 26 June 2026)Kenya Revenue Authority · Last checked 19 Oct 2026
kra.go.ke ↗
Gambling Control Act, 2025 (Act No. 14 of 2025)Kenya Law · Last checked 19 Oct 2026
new.kenyalaw.org ↗
new.kenyalaw.org ↗
Ukraine legalised the crypto sector: the President signed the law (16 March 2022)Cabinet of Ministers of Ukraine · Last checked 18 Oct 2026
kmu.gov.ua ↗
kslegislature.gov ↗
kslegislature.gov ↗
2025 Form 740 packet instructionsKentucky Department of Revenue · Last checked 20 Oct 2026
revenue.ky.gov ↗
Kentucky Sales Tax Facts (June 2014): BitcoinKentucky Department of Revenue · Last checked 20 Oct 2026
revenue.ky.gov ↗
Tax year 2026 e-file handbook, Publication 1345 (20 July 2026)Kentucky Department of Revenue · Last checked 20 Oct 2026
revenue.ky.gov ↗
Sales and use taxKentucky Department of Revenue · Last checked 20 Oct 2026
revenue.ky.gov ↗
tn.gov ↗
What are the individual income tax rates and brackets? (flat 3% from 2025)Louisiana Department of Revenue · Last checked 20 Oct 2026
revenue.louisiana.gov ↗
legco.gov.hk ↗
Legislation Malta: Markets in Crypto-Assets Act (Cap. 647)Government of Malta · Last checked 18 Oct 2026
legislation.mt ↗
legislation.mt ↗
Guidelines on tax treatment of digital currency transactions, 2nd edition (5 December 2025)LHDN (Inland Revenue Board of Malaysia) · Last checked 17 Oct 2026
hasil.gov.my ↗
Resident individual income tax rates, YA 2023 to YA 2025LHDN (Inland Revenue Board of Malaysia) · Last checked 17 Oct 2026
hasil.gov.my ↗
CARF Act (SR 356), in force 1 January 2026Government of Liechtenstein · Last checked 19 Oct 2026
gesetze.li ↗
EEA MiCA Implementation Act (EWR-MiCA-DG, SR 950.7), LGBl. 2025 Nr. 112Government of Liechtenstein · Last checked 19 Oct 2026
gesetze.li ↗
Gambling Act (GSG, SR 935.51), version of 1 January 2026Government of Liechtenstein · Last checked 19 Oct 2026
gesetze.li ↗
Tax Act (SteG, SR 640.0), version of 1 July 2026Government of Liechtenstein · Last checked 19 Oct 2026
gesetze.li ↗
gesetze.li ↗
2023 Massachusetts tax cuts legislationMassachusetts Department of Revenue · Last checked 19 Oct 2026
mass.gov ↗
AG Campbell sues bitcoin kiosk operator for facilitating crypto scams (3 February 2026)Massachusetts Attorney General · Last checked 19 Oct 2026
mass.gov ↗
mass.gov ↗
mass.gov ↗
Tax rates (updated 30 December 2025)Massachusetts Department of Revenue · Last checked 19 Oct 2026
mass.gov ↗
Governor Healey signs money transmission bill (2 January 2025)Governor of Massachusetts · Last checked 19 Oct 2026
mass.gov ↗
cnasnu.justice.gov.ma ↗
Maryland Income Tax Rates and Brackets (2025 chart)Comptroller of Maryland · Last checked 20 Oct 2026
services.marylandcomptroller.gov ↗
marylandcomptroller.gov ↗
mgaleg.maryland.gov ↗
KalshiEX LLC v. Martin, No. 1:25-cv-01283 (D. Md.): docketCourtListener · Last checked 20 Oct 2026
courtlistener.com ↗
courtlistener.com ↗
LD 1998 bill status: enacted and signed 3 March 2026Maine Legislature · Last checked 20 Oct 2026
legislature.maine.gov ↗
lldc.mainelegislature.org ↗
Title 36, section 5111: individual income tax ratesMaine Legislature · Last checked 20 Oct 2026
mainelegislature.org ↗
mainelegislature.org ↗
Title 32, section 6169: virtual currency kiosk consumer protectionsMaine Legislature · Last checked 20 Oct 2026
mainelegislature.org ↗
Freedom-of-information reply on the listing of polymarket.com (26 August 2026)Ministry of Finance (Czechia) · Last checked 19 Oct 2026
mf.gov.cz ↗
mf.gov.cz ↗
gov.pl ↗
Register of domains used to offer gambling in breach of the Hazard ActMinistry of Finance (Poland) · Last checked 17 Oct 2026
hazard.mf.gov.pl ↗
michigan.gov ↗
MGCB: Robinhood agrees to halt sports event contracts in Michigan (9 September 2026)Michigan Gaming Control Board · Last checked 20 Oct 2026
michigan.gov ↗
michigan.gov ↗
michigan.gov ↗
Michigan AG: AG Nessel files lawsuit against Kalshi (5 March 2026)Michigan Attorney General · Last checked 20 Oct 2026
michigan.gov ↗
michigan.gov ↗
DIFS: Money transmission services licensingMichigan DIFS · Last checked 20 Oct 2026
michigan.gov ↗
michigan.gov ↗
Treasury: What cities impose an income taxMichigan Department of Treasury · Last checked 20 Oct 2026
michigan.gov ↗
Treasury Update (August 2022): Taxation of digital currenciesMichigan Department of Treasury · Last checked 20 Oct 2026
michigan.gov ↗
michigan.gov ↗
Tax Policy Update (November 2015): Sales and use tax on virtual currencyMichigan Department of Treasury · Last checked 20 Oct 2026
michigan.gov ↗
michigan.gov ↗
Laws 2026 chapter 65 (SF 3868): virtual currency kiosk prohibition, signed 5 May 2026Minnesota Revisor of Statutes · Last checked 20 Oct 2026
revisor.mn.gov ↗
Minnesota Statutes 53B.69: virtual currency definitionsMinnesota Revisor of Statutes · Last checked 20 Oct 2026
revisor.mn.gov ↗
ago.mo.gov ↗
ago.mo.gov ↗
Capital gains subtraction FAQMissouri Department of Revenue · Last checked 20 Oct 2026
dor.mo.gov ↗
Virtual currency kiosk operatorsMissouri Division of Finance · Last checked 20 Oct 2026
finance.mo.gov ↗
RSMo 361.1100: Virtual Currency Kiosk Consumer Protection ActMissouri Revisor of Statutes · Last checked 20 Oct 2026
revisor.mo.gov ↗
revisor.mo.gov ↗
attorneygenerallynnfitch.com ↗
Individual income tax rates, exemptions and standard deductionMississippi Department of Revenue · Last checked 20 Oct 2026
dor.ms.gov ↗
Bitcoin shakedown: Montana State Auditor James Brown sounds alarm on ATM scams (28 August 2025)Montana Commissioner of Securities and Insurance · Last checked 20 Oct 2026
csimt.gov ↗
csimt.gov ↗
csimt.gov ↗
Cease and desist order to KalshiEX LLC (26 March 2025)Montana Department of Justice, Gambling Control Division · Last checked 20 Oct 2026
ewscripps.brightspotcdn.com ↗
KalshiEX LLC v. Knudsen et al., complaint, Helena Division (12 April 2026)U.S. District Court, District of Montana · Last checked 20 Oct 2026
desilvalawoffices.com ↗
Finance Bill 2026 (as presented, June 2026)National Assembly of Pakistan · Last checked 19 Oct 2026
na.gov.pk ↗
nav.gov.hu ↗
nav.gov.hu ↗
nav.gov.hu ↗
Income Tax Act 2023 (English text, gazette of 16 October 2025)National Board of Revenue · Last checked 07 Nov 2026
nbr.gov.bd ↗
governor.nc.gov ↗
governor.nc.gov ↗
governor.nc.gov ↗
Governor Cooper signs sports wagering law (14 June 2023)NC Governor · Last checked 19 Oct 2026
governor.nc.gov ↗
Consumer alert: beware of getting scammed on Bitcoin ATMs (12 July 2024)NC Department of Justice · Last checked 19 Oct 2026
ncdoj.gov ↗
ncdoj.gov ↗
ncdor.gov ↗
2025 Form D-401 individual income tax instructionsNC Department of Revenue · Last checked 19 Oct 2026
ncdor.gov ↗
Individual income tax rate schedulesNC Department of Revenue · Last checked 19 Oct 2026
ncdor.gov ↗
Crypto ATMs: summary of HB 1447 and NDCC 13-09.1-50North Dakota Department of Financial Institutions · Last checked 20 Oct 2026
nd.gov ↗
HB 1447 (2025): virtual-currency kiosks, bill overview and action datesNorth Dakota Legislative Assembly · Last checked 20 Oct 2026
ndlegis.gov ↗
Individual income tax rates, 2025 tax yearNorth Dakota Office of State Tax Commissioner · Last checked 20 Oct 2026
tax.nd.gov ↗
Blue Lake Rancheria v. Kalshi Inc., No. 3:25-cv-06162 (docket via CourtListener)US District Court, N.D. Cal. · Last checked 28 Sep 2026
courtlistener.com ↗
storage.courtlistener.com ↗
ago.nebraska.gov ↗
Consumer alert regarding cryptocurrency scams (30 April 2025)Nebraska Attorney General · Last checked 20 Oct 2026
ago.nebraska.gov ↗
ago.nebraska.gov ↗
2025 Nebraska tax calculation schedule for individual income taxNebraska Department of Revenue · Last checked 20 Oct 2026
revenue.nebraska.gov ↗
2026 Nebraska tax calculation schedule, draft of 17 August 2026Nebraska Department of Revenue · Last checked 20 Oct 2026
revenue.nebraska.gov ↗
2025 NJ-1040 instructions: digital assets and tax rate schedulesNew Jersey Division of Taxation · Last checked 19 Oct 2026
nj.gov ↗
Cease and desist letter to Kalshi: unauthorized sports wagering (27 March 2025)New Jersey Division of Gaming Enforcement · Last checked 19 Oct 2026
nj.gov ↗
TAM-2015-1(R): convertible virtual currency (21 March 2022)New Jersey Division of Taxation · Last checked 19 Oct 2026
nj.gov ↗
njoag.gov ↗
njoag.gov ↗
njoag.gov ↗
njt.jog.gov.hu ↗
cabq.gov ↗
Ludlow Exchange, LLC v. Torrez, 1:26-cv-02576 (docket)U.S. District Court, District of New Mexico · Last checked 20 Oct 2026
courtlistener.com ↗
QCX LLC v. Torrez, 1:26-cv-02100 (docket)U.S. District Court, District of New Mexico · Last checked 20 Oct 2026
courtlistener.com ↗
Underdog Exchange DCM, Inc. v. Torrez, 1:26-cv-02935 (docket)U.S. District Court, District of New Mexico · Last checked 20 Oct 2026
courtlistener.com ↗
United States of America v. State of New Mexico, 1:26-cv-01912 (docket)U.S. District Court, District of New Mexico · Last checked 20 Oct 2026
courtlistener.com ↗
State of New Mexico v. Kalshi, Inc., 6:26-cv-01857 (docket)U.S. District Court, District of New Mexico · Last checked 20 Oct 2026
courtlistener.com ↗
Attorney General Raul Torrez files lawsuit against Kalshi (4 June 2026)New Mexico Attorney General · Last checked 20 Oct 2026
nmdoj.gov ↗
Securities Division settles with cryptocurrency platform Abra (10 April 2024)New Mexico Securities Division · Last checked 20 Oct 2026
rld.nm.gov ↗
Financial Institutions DivisionNew Mexico Regulation and Licensing Department · Last checked 20 Oct 2026
rld.nm.gov ↗
Gross receipts tax overviewNew Mexico Taxation and Revenue Department · Last checked 20 Oct 2026
tax.newmexico.gov ↗
Instructions for 2025 PIT-ADJ (capital gains deduction, line 16)New Mexico Taxation and Revenue Department · Last checked 20 Oct 2026
realfile.tax.newmexico.gov ↗
Personal income tax information overviewNew Mexico Taxation and Revenue Department · Last checked 20 Oct 2026
tax.newmexico.gov ↗
2025 Tax Rate TableNew Mexico Taxation and Revenue Department · Last checked 20 Oct 2026
realfile.tax.newmexico.gov ↗
AB 21 (2023): Money Transmission Modernization Act, enrolled billNevada Financial Institutions Division · Last checked 19 Oct 2026
fid.nv.gov ↗
Commerce TaxNevada Department of Taxation · Last checked 19 Oct 2026
tax.nv.gov ↗
Income tax in NevadaNevada Department of Taxation · Last checked 19 Oct 2026
tax.nv.gov ↗
Attorney General James sues Coinbase and Gemini for running illegal gamblingNew York Attorney General · Last checked 29 Sep 2026
ag.ny.gov ↗
Governor Hochul and Attorney General James announce New York has sued KalshiNew York Attorney General · Last checked 28 Sep 2026
ag.ny.gov ↗
ag.ny.gov ↗
Attorney General James and Governor Hochul announce lawsuit against PolymarketNew York Attorney General · Last checked 28 Sep 2026
ag.ny.gov ↗
Assembly Bill A7389: proof-of-work mining moratorium (2021-2022 session)New York State Senate · Last checked 19 Oct 2026
nysenate.gov ↗
Senate Bill S9891: virtual currency kiosk limits (2025-2026 session)New York State Senate · Last checked 19 Oct 2026
nysenate.gov ↗
ird.govt.nz ↗
IRD: CryptoassetsInland Revenue · Last checked 18 Oct 2026
ird.govt.nz ↗
Crypto-Asset Reporting Framework commitments (updated 14 September 2026)OECD Global Forum on Transparency and Exchange of Information for Tax Purposes · Last checked 17 Oct 2026
oecd.org ↗
web-archive-storage.oecd.org ↗
web-archive-storage.oecd.org ↗
OFAC: Belarus sanctions program pageOFAC · Last checked 16 Oct 2026
ofac.treasury.gov ↗
ofac.treasury.gov ↗
OFAC: Cuba sanctions program pageOFAC · Last checked 16 Oct 2026
ofac.treasury.gov ↗
OFAC: North Korea Designations (28 October 2026)OFAC · Last checked 02 Nov 2026
ofac.treasury.gov ↗
ofac.treasury.gov ↗
ofac.treasury.gov ↗
ofac.treasury.gov ↗
OFAC: Iran sanctions program pageOFAC · Last checked 16 Oct 2026
ofac.treasury.gov ↗
OFAC: North Korea sanctions program pageOFAC · Last checked 16 Oct 2026
ofac.treasury.gov ↗
ofac.treasury.gov ↗
ofac.treasury.gov ↗
OFAC: Syria sanctions (inactive and archived)OFAC · Last checked 16 Oct 2026
ofac.treasury.gov ↗
ofac.treasury.gov ↗
ofac.treasury.gov ↗
OFAC: Venezuela-related sanctions program pageOFAC · Last checked 16 Oct 2026
ofac.treasury.gov ↗
ofac.treasury.gov ↗
ofac.treasury.gov ↗
gov.uk ↗
ofsi.blog.gov.uk ↗
Ohio individual income tax rates, taxable years 2005 to 2025Ohio Department of Taxation · Last checked 20 Oct 2026
tax.ohio.gov ↗
Drummond warns consumers to avoid bitcoin ATM scams (19 March 2024)Oklahoma Attorney General · Last checked 20 Oct 2026
oklahoma.gov ↗
Drummond warns Oklahomans of scam investment ads (7 April 2026)Oklahoma Attorney General · Last checked 20 Oct 2026
oklahoma.gov ↗
Drummond pushes back against crypto regulatory overreach (19 November 2024)Oklahoma Attorney General · Last checked 20 Oct 2026
oklahoma.gov ↗
oklegislature.gov ↗
Enrolled House Bill 3594: digital assets (2024)Oklahoma Legislature · Last checked 20 Oct 2026
oklegislature.gov ↗
oklegislature.gov ↗
Enrolled Senate Bill 1083: digital asset kiosks (2025)Oklahoma Legislature · Last checked 20 Oct 2026
oklegislature.gov ↗
doj.state.or.us ↗
oregon.gov ↗
mef.gob.pa ↗
Letter to the CFTC on prediction markets, RIN 3038-AF65 (30 April 2026)Pennsylvania Gaming Control Board · Last checked 20 Oct 2026
gamingcontrolboard.pa.gov ↗
Personal income taxPennsylvania Department of Revenue · Last checked 20 Oct 2026
pa.gov ↗
parliament.ge ↗
pbc.gov.cn ↗
pib.gov.in ↗
PIB: FIU-IND notices to 25 offshore VDA service providers (1 October 2025)Government of India (PIB) · Last checked 17 Oct 2026
pib.gov.in ↗
PIB: FIU-IND notices to 15 VDA service providers (9 September 2026)Government of India (PIB) · Last checked 17 Oct 2026
pib.gov.in ↗
planalto.gov.br ↗
Law 14.478 of 21 December 2022 (legal framework for virtual assets)Presidency of Brazil · Last checked 17 Oct 2026
planalto.gov.br ↗
planalto.gov.br ↗
Podatki.gov.pl: sale of cryptocurrencies (PIT-38)Ministry of Finance (Poland) · Last checked 17 Oct 2026
podatki.gov.pl ↗
Personal income taxes: Metro supportive housing and Multnomah preschool taxesCity of Portland Revenue Division · Last checked 20 Oct 2026
portland.gov ↗
zakon.rada.gov.ua ↗
gov.br ↗
gov.br ↗
Capital gains tax rates (page updated 4 June 2024)Receita Federal · Last checked 17 Oct 2026
gov.br ↗
Perguntas e Respostas IRPF 2026, version 1.00 (23 April 2026)Receita Federal · Last checked 17 Oct 2026
gov.br ↗
2025 Rhode Island tax tablesRhode Island Division of Taxation · Last checked 20 Oct 2026
tax.ri.gov ↗
Glücksspielgesetz, consolidated federal law (version of 17 October 2026)RIS (Austrian Federal Chancellery) · Last checked 18 Oct 2026
ris.bka.gv.at ↗
sama.gov.sa ↗
Attorney General Alan Wilson brings action against Coinbase (6 June 2023)South Carolina Attorney General · Last checked 20 Oct 2026
scag.gov ↗
scstatehouse.gov ↗
Information about H. 4216 (15 April 2026)South Carolina Department of Revenue · Last checked 20 Oct 2026
dor.sc.gov ↗
Individual Income Tax: rates for tax years 2021 to 2026South Carolina Department of Revenue · Last checked 20 Oct 2026
dor.sc.gov ↗
H. 4592: Vending of Digital Assets (virtual currency kiosks)South Carolina General Assembly · Last checked 20 Oct 2026
scstatehouse.gov ↗
S. 163 (Act 208 of 2026): Cryptocurrency, adding Chapter 47 to Title 34South Carolina General Assembly · Last checked 20 Oct 2026
scstatehouse.gov ↗
Docket 26-299: Flaherty v. KalshiEX, LLCSupreme Court of the United States · Last checked 28 Sep 2026
supremecourt.gov ↗
supremecourt.gov ↗
Individual taxesSouth Dakota Department of Revenue · Last checked 20 Oct 2026
dor.sd.gov ↗
Sales and use taxSouth Dakota Department of Revenue · Last checked 20 Oct 2026
dor.sd.gov ↗
storage.courtlistener.com ↗
James v. QCX LLC, No. 1:26-cv-08338 (docket via CourtListener)US District Court, S.D.N.Y. · Last checked 28 Sep 2026
courtlistener.com ↗
QCX LLC v. James, No. 1:26-cv-08345 (docket via CourtListener)US District Court, S.D.N.Y. · Last checked 28 Sep 2026
courtlistener.com ↗
api.sejm.gov.pl ↗
api.sejm.gov.pl ↗
api.sejm.gov.pl ↗
api.sejm.gov.pl ↗
Act No. 248/2024 Z. z. on certain obligations and powers in the area of crypto-assetsNational Council of the Slovak Republic · Last checked 19 Oct 2026
static.slov-lex.sk ↗