2025 Wisconsin Statutes & Annotations
Chapter 73 - Tax appeals commission and department of revenue.
73.031 - Arrest powers; authority.

Universal Citation:
WI Stat § 73.031 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

73.031 Arrest powers; authority. A special agent of the department of revenue who has been certified as a law enforcement officer by the law enforcement standards board and who is on duty may arrest a person under the conditions set forth in s. 968.07. Pursuant to s. 175.38, special agents may investigate violations of s. 945.03 (2m), 945.04 (2m), or 945.05 (1m) in a case in which the department determines that the video gambling machine involved is likely to be used in connection with a violation of s. 945.03 (2m) or 945.04 (2m). A special agent acting under this section is an employee of the department and is subject to its direction, benefits and legal protection.

History: 1991 a. 39; 2003 a. 33; 2023 a. 73.

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