16-2.5-123.5. Criminal tax enforcement special agent

16-2.5-123.5. Criminal tax enforcement special agent. 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.