73.031 Arrest powers. 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 if the special agent believes, on reasonable grounds, that a warrant for the person's arrest has been issued in this state, that a felony warrant has been issued in another state, that the person is violating or has violated s. 945.03 (2m) or 945.04 (2m), or that the person is violating or has violated s. 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) or if a crime has been committed in the presence of the special agent. The special agent shall cause the person arrested and the documents and reports pertaining to the arrest to be delivered to the chief of police or sheriff in the jurisdiction where the arrest is made. The special agent shall be available as a witness for the state. 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.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 73 - Tax appeals commission and department of revenue.
73.01 - Tax appeals commission.
73.015 - Review of determination of tax appeals commission.
73.02 - Distribution of money; income tax coordinator.
73.028 - Levy rate limits and debt conditions; rules.
73.03 - Powers and duties defined.
73.0302 - Liability for delinquent taxes.
73.0303 - Personal renewable fuel production.
73.0305 - Revenue limits calculations.
73.0306 - Disregarded entities.
73.035 - Private letter rulings.
73.05 - Assessment districts; supervisors; duties.
73.06 - Supervision of assessments; supervisors; appointments and duties.
73.07 - District offices, supplies, expenses.
73.09 - Assessor certification.
73.12 - Set off of payments to vendors.
73.13 - Reducing nondelinquent taxes.
73.15 - Hardware and software used to maintain medical records.