It's in a pretty heavy state of legal flux atm. You've got the new proposed bill to more or less try and criminalize it. You've got past federal judges calling it both currency and property in loosely-related cases (theft, etc.). And no doubt all sorts of stuff I personally missed and can't recall here.

The exact legal status is still jurisdiction dependent and subject to interpretation. I wouldn't want to have to work any cases on it. There's not much precedent to look at, relatively speaking, and most if it is open to interpretation.