Bender v. State, Department of Revenue

¶ 1. This appeal concerns the construction and application of Wis. Stat. § 78.12(3) 1 and related sections that govern motor vehicle fuel taxes. The Department of Revenue assessed Daniel Bender and Carol Bender $64,930.11 for unpaid motor vehicle fuel taxes that were incurred by L.L. Bender Oil Corporation, and the Tax Appeals Commission affirmed DOR's decision. The Benders appeal the circuit court's order affirming the commission's decision. They contend the commission erred in construing § 78.12(3) to impose liability on Bender Oil because it was not a licensed supplier and Phillips 66…