Wisconsin Statutes Taxation (Ch. 70 to 79) § 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 ofs. 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.