Enacts GS Chapter 66, Article 52 (North Carolina Digital Asset Freedom Act), and presents the General Assembly’s findings that digital assets are useful mediums for economic exchange and transactions. Provides for the scope of the Article in GS 66-513, including the characteristics of the digital currency that qualify under the Article. Requires a decentralized digital currency with market longevity of at least 10 years, market capitalization of at least $750,000,000,000, daily volume of $10,000,000,000, commodity status from the federal SEC, proof-of-work mechanism for security, and a predictable and non-inflationary supply. Recognizes digital currency falling under the scope of the Article as a valid medium of exchange in North Carolina in GS 66-514. Provides privacy and security protections for transactions in digital currency in GS 66-515. Allows in GS 66-516 for payment of taxes in digital currency as allowed under GS 105-241.

Enacts GS 53-208.70, imposing a daily transaction limit of $2,000 on new customers within the first 72 hours of using virtual currency kiosks. Establishes a refund procedure if the new customer was fraudulently induced to transmit currency in the kiosk.

Amends GS 105-241 (Where and how taxes payable) to include a reference to taxes being payable in digital currency under the new GS 66-513 in subsection (a). Creates new subsection (a1), which specifies that the payment amount is the digital-to-dollar exchange rate in effect at the time of payment, and a reported transaction is the digital-to-dollar exchange rate in effect at the time of the transaction. Directs the Department of Revenue to maintain digital currency exchange rates on its website and update them daily.

Contains a severability clause.

Makes the provisions regarding digital currency payment of taxes in GS 66-516 and GS 105-241 effective January 1, 2026.