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42.1.101    ORGANIZATIONAL RULE

(1) Organization of the Department of Revenue.

(a) History. The Department of Revenue (department) was implemented under the Executive Reorganization Act of 1971 by executive order of the Governor on August 9, 1971. 2-15-1301, MCA.

(b) Divisions. The department is organized into a Director's Office and six divisions, each supervised by an administrator:

(i) Alcoholic Beverage Control Division;

(ii) Business and Income Taxes Division;

(iii) Cannabis Control Division;

(iv) Information Management and Collections Division;

(v) Property Assessment Division; and

(vi) Technology Services Division.

(c) Director. The director is the chief administrative officer of the department. The director is appointed by and serves at the pleasure of the Governor, as set forth in 2-15-1302, MCA. The director is responsible for faithfully executing the laws and programs delegated to the department within the resources and authority assigned to it. The director has authority over all departmental activities and department employees.

(d) Deputy Director. The deputy director is the staff officer responsible for the management, leadership, and oversight of the Executive, Human Resources, Security, Tax Policy and Research, and Taxpayer Advocate offices.  The deputy director assists the director with general oversight of the department and serves as director in the director's absence.

(e) Operations Director. The operations director is the staff officer responsible for the management, leadership, and oversight of the Financial Services, Citizen Outreach, Procurement, Contracts, and Facilities, and Enterprise Planning and Analysis offices as well as department daily operations and strategic planning.

(f) Division Administrator. A division administrator is the staff officer responsible for the management, leadership, and oversight of all programs within a division. The division administrator advises the director and deputy director on matters related to the resource management and administration of programs within the division and is responsible for policy and program development.

(2) Functions of Department Divisions.

(a) Director's Office. This office provides guidance and oversight for the department and coordinates the department's legislative efforts and administration of the Citizen Services, Communications, Enterprise Planning and Analysis, Financial Services, Human Resources, Legal Services, Dispute Resolution, Procurement, Contracts, and Facilities, Security, Taxpayer Advocate, and Tax Research, Information, and Policy offices.

(b) Alcoholic Beverage Control Division. The division consists of two bureaus and provides effective and efficient administration of the Montana Alcoholic Beverage Code with an emphasis on customer service and public safety.

(i) The Liquor Distribution Bureau maintains a regulated channel of distribution to fulfill the public demand for distilled spirits and fortified wine through agency liquor stores.

(ii) The Licensing Bureau protects the welfare and safety of the public by regulating alcoholic beverage licensing laws in a uniform and fair manner.

(c) Business and Income Taxes Division. The division consists of two bureaus, the Business Tax and Valuation and the Income and Withholding Tax Bureaus, and is responsible for the administration and collection of nearly $2.5 billion annually from 40 Montana taxes and fees.  The division also values all industrial and centrally assessed property in the state, which generates $250 million in state and local revenue annually.  The division is responsible for equal tax administration, tax type expertise, taxpayer education, auditing, identification of non-filers, and overall tax compliance. 

(i) The Business Tax and Valuation Bureau manages over 25 tax programs and is responsible for the daily management and compliance for the tax types associated with the large taxpayer tax types.  The bureau is organized into four units:  Natural Resource, Corporation Tax, Miscellaneous Tax, and Utility and Industrial.

(ii) The Income and Withholding Tax Bureau is responsible for the daily management and compliance of individual, pass-through entity, and withholding taxes.  The bureau is organized into five units:  Compliance, Pass-Through, Field Audit, Taxpayer Accounting, and Withholding.

(d) Cannabis Control Division. The division consists of two units, Licensing and Compliance, and provides effective and efficient administration of the Montana Marijuana Regulation and Taxation Act.  The division's focus is two-fold, providing customer service and support to medical marijuana patients, who are registered cardholders, and the licensing and regulatory oversight of cultivators, dispensaries, manufacturers, and transporters of marijuana products.

(i) The Licensing Unit is responsible for approving registered cardholders, licensing marijuana businesses such as cultivators, manufacturers, dispensaries, transporters, and issuing worker permits.  The unit's focus is to protect the welfare and safety of the public by ensuring those who apply for a license meet the legal criteria for the cultivation, sale, and use of marijuana products in a uniform and fair manner.

(ii) The Compliance Unit works with licensees to regularly inspect, educate, and enforce the marijuana laws of Montana.  The unit is responsible for the health and safety of the public through the tracking of all products from seed-to-sale and holding licensees accountable for any violations of the marijuana laws.

(e) Information Management and Collections Division. The division is responsible for collecting, managing, and processing payments and tax returns and consists of two bureaus.

(i) The Collections Bureau collects delinquent department liabilities and debts owed to other state agencies and local government entities through a variety of collection activities. In addition, the bureau coordinates the offset of payments from state agencies against debts owed to other state agencies and local government entities considered uncollectible.

(ii) The Information Management Bureau processes tax information, returns, and payments, and ensures the integrity and security of that data. The bureau also maintains and advances electronic alternatives for submission of data to meet the changing demands of tax compliance.

(f) Property Assessment Division. The division administers Montana's property tax laws, including the valuation of all taxable property for property tax purposes.  The division ensures that property classes for agricultural and forest land, residential and commercial property, and business equipment are valued uniformly and equally throughout the state.  The division provides each tax jurisdiction with the total taxable value of property in the jurisdiction and local governments use these certified values to determine property taxes used to fund important services such as public schools and road construction.

(g) Technology Services Division. The division serves as the technological foundation for the department and consists of two bureaus.

(i) The Applications Development Bureau provides software development and maintenance support for the department's core systems and business and individual income tax and property assessment software applications.

(ii) The Technical Operations Bureau provides server and computer support for department hardware and software systems, as well as quality assurance oversight on new and system upgrades.  The bureau is made up of two groups:  Technical Operations Support (TOS) and Quality Assurance (QA).  TOS manages the server and endpoint support, and QA ensures the integrity and performance of department systems by providing guidance, direction, and training for testing and maintaining systems.

(3) Advisory Committees. Two advisory committees are statutorily attached to the department for administrative purposes only.  The committees have no rulemaking or adjudicating authority.

(a) The Agricultural Land Valuation Advisory Committee, with members appointed by the Governor, was created under the authority of 15-7-201, MCA.

(b) The Forest Lands Taxation Advisory Committee, with members appointed by the Governor and legislative leaders, was created under the authority of

15-44-103, MCA.

(4) Attached Board. The Board of Review, established by 30-16-302, MCA, is attached to the department for administrative purposes only. The board oversees the eStop Business Licenses Program and has separate rulemaking authority under 30-16-104, MCA.

(5) Information and Submissions. General inquiries regarding the department may be addressed to the Director's Office. Specific inquiries regarding the functions of the divisions may be addressed to the division administrator. All requests for hearings, declaratory rulings, and participation in rulemaking activities may be addressed to the Director's Office.

(6) Contact Information by Location. The department's division offices may be contacted at the following addresses:

 

(a) For Director, Deputy Director, Director's Office,

Business and Income Taxes Division, and Technology Services Division:

 

Sam W. Mitchell Building - 125 North Roberts

P.O. Box 5805, Helena, Montana 59604-5805

 

(b) For Legal Services Office

 

Sam W. Mitchell Building - 125 North Roberts

P.O. Box 7701, Helena, Montana 59604-7701

 

(c) For Alcoholic Beverage Control Division

 

Liquor Warehouse - 2517 Airport Road

P.O. Box 1712, Helena, Montana 59624-1712

 

(d) For Cannabis Control Division

 

Sam W. Mitchell Building - 125 North Roberts

P.O. Box 5835, Helena, Montana 59604-5835

 

(e) For Information Management and Collections Division

 

Donovan Building - 340 North Last Chance Gulch

P.O. Box 5805, Helena, Montana 59604-5805.

 

(f) For Property Assessment Division, Central Office

 

Donovan Building - 340 North Last Chance Gulch

P.O. Box 8018, Helena, Montana 59604-8018.

 

(7) Web Site: mtrevenue.gov.

(8) Customer Service Call Center: (406) 444-6900.

           (9) Charts of Organization and Function. The Department of Revenue organizational and division functional charts follow.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 


 

 

History: 2-4-201, MCA; IMP, 2-4-201, 2-15-1301, 2-15-1311, MCA; Eff. 12/31/72; AMD, Eff. 11/5/73; AMD, Eff. 8/5/74; AMD, Eff. 10/5/75; AMD, Eff. 1/2/77; AMD, Eff. 7/1/80; AMD, Eff. 7/1/81; AMD, Eff. 3/31/82; AMD, Eff. 4/30/86; AMD, Eff. 12/31/89; AMD, Eff. 9/30/91; AMD, Eff. 9/30/93; AMD, Eff. 6/30/98; AMD, Eff. 12/31/98; AMD, Eff. 12/31/01; AMD, Eff. 12/31/02; AMD, Eff. 9/30/03; AMD, Eff. 12/31/03; AMD, Eff. 3/31/04; AMD, Eff. 12/31/04; AMD, Eff. 3/31/06; AMD, Eff. 3/31/08; AMD, Eff. 9/30/10; AMD, Eff. 3/31/12; AMD, Eff. 9/30/13; AMD, Eff. 12/31/13; AMD, Eff. 6/30/14; AMD, Eff. 6/30/16; AMD, Eff. 6/30/17; AMD, Eff. 6/30/18; AMD, Eff. 10/31/19; AMD, Eff. 7/1/21.

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