{"data":{"id":"us-co/c.r.s.-16-2.5-123.5","jurisdiction":"us-co","citation":"C.R.S. § 16-2.5-123.5","heading":"Criminal tax enforcement special agent.","body":"A criminal tax enforcement special agent employed by the department of revenue is a peace officer while engaged in the performance of the investigator's duties and while acting under proper orders or rules, whose primary authority is the enforcement of section 39-21-118, and also includes the enforcement of all of the laws of the state of Colorado, and who shall be certified by the P.O.S.T. board.","path":["Title 16 - CRIMINAL PROCEEDINGS","Article 2.5 - Peace Officers","Part 1 - PEACE OFFICERS"],"source_url":"https://olls.info/crs/crs2026-title-16.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"f1bf4bc6e51e11757295d96fb273ddb3376f00f18d71f545ceb1f6548f507abd","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-16-2.5-123","next":"us-co/c.r.s.-16-2.5-124"},"notice":"GroundRules: Original legal text. Not legal advice."}