{"data":{"id":"us-wi/wis.-stat.-73.031","jurisdiction":"us-wi","citation":"Wis. Stat. § 73.031","heading":"Arrest powers; authority.","body":"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.","path":["Chs. 70-79, Taxation","Chapter 73 Tax Appeals Commission And Department Of Revenue"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/73.031","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:37Z","sha256":"57f97429f09e1c1eb1baa6d337fe3b82ea4ca5a7b901f7e6cfc9db5354a374ee","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-73.0306","next":"us-wi/wis.-stat.-73.035"},"notice":"GroundRules: Original legal text. Not legal advice."}