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.

Source: L. 2022: Entire section added, (HB 22-1088), ch. 55, p. 258, § 2, effective August 10.

Cross references: For the legislative declaration in HB 22-1088, see section 1 of chapter 55, Session Laws of Colorado 2022.