Wis. Stat. § 85.013: Hearings.

(1) Except as provided in sub. (2), any hearing under s. 227.42 granted by the department may be conducted before the division of hearings and appeals which shall decide the matter.

(2)

(a) The secretary shall designate employees of the department as hearing examiners to preside over all hearings arising under ch. 344.

(b) Any hearing under s. 227.42 shall be held before the tax appeals commission under s. 73.01 if the hearing concerns an additional assessment, refund or denial of refund under any of the following:

1. The international registration plan under s. 341.405.

2. A fuel tax agreement under s. 341.45.