(1) Organization of department.
(2) History. The Department of Revenue was implemented under the Executive Reorganization Act of 1971 by executive order of the Governor on August 9, 1971. See 2-15-1301, MCA.
(3) Divisions. An administrator heads all divisions of the Department of Revenue. The Department of Revenue is composed of five divisions listed below:
(a) Business and Income Taxes Division;
(b) Citizens Services and Resource Management Division;
(c) Information Technology and Processing Division;
(d) Liquor Control Division; and
(e) Property Assessment Division.
(4) Director. The Director of Revenue is the head of the Department of Revenue. The director is appointed by, and serves at the pleasure of the Governor as provided in 2-15-1302, MCA. The director is the Chief Administrative Officer of the department. The director is responsible for all the programs and actions of the department and has direct authority over all activities and all employees of the department.
(5) The Director's Office. The Director's Office is composed of five primary sections. The basic function for each of these sections is:
(a) The executive office is responsible for the general management of the agency. This office assists the director with administrative functions and communication to the public, other agencies, and elected officials.
(b) The Office of Taxpayer Assistance is responsible for providing assistance and resolution to taxpayer issues and concerns.
(c) Legal Services Office (LS) is responsible for the overall legal efforts of the department, which include: legal representation before various courts; legislative development and review; filing bankruptcy claims. It is responsible for the management of the Regulatory Unit, which handles taxpayer inquiries from other taxing jurisdictions and state agencies; develops rules and policies; serves as the Chief Security Officer; and oversees the department's procedure developments. The legal services office further oversees the Office of Dispute Resolution (ODR), which reviews, facilitates, and resolves taxpayer disputes internally through a variety of means, including mediation.
(d) The Tax Policy and Research Office (TPR) is responsible for the preparation of legislative fiscal notes that affect revenue, the analysis of legislative proposals affecting the department, and department economic and compliance data analysis.
(e) The Human Resources and Organizational Development Office (HR) is responsible for the human resources; payroll and benefits; and education and training functions of the department.
(6) Advisory Committees. Two advisory committees with members appointed by the Governor are attached to the department. The Agricultural Land Valuation Advisory Committee was created by 15-7-202, MCA, and the Local Government Advisory Committee was created under the authority of 2-15-122, MCA. These committees have no rulemaking or rule adjudicating authority.
(7) Attached Board. The board of review, which oversees the one-stop licensing program, as established in 30-16-302, MCA, is attached to the department
for administrative purposes only. The board has separate rulemaking authority under 30-16-104, MCA.
(8) Functions of Department. The basic functions of the various divisions are as follows:
(a) Business and Income Taxes Division. The Business and Income Taxes Division (BIT) is responsible for the administration and collection of Montana corporation license, natural resource, withholding, personal income, miscellaneous taxes, and industrial and centrally assessed property valuation. The Income and Withholding Bureau (IW), the Business Tax and Valuation Bureau (BTV), and the Accounts Receivable and Collections Bureau (ARC) handle these functions for the department.
(b) Citizens Services and Resource Management Division. The Citizens Services and Resource Management Division (CSRM) integrates the accounting, purchasing, statewide facilities, safety and security functions through the Financial and Asset Management Bureau (FAM), and the call center, forms design, small business licensing coordination, and abandoned property distribution through the Citizen Service Bureau (CS). The division focuses on customer service and providing support services to the department's divisions.
(c) Information Technology and Processing Division. The Information Technology and Processing Division (ITPRO) provides application development and support services; as well as network services in the areas of data, desktop, information security and help desk support. The division also provides services for electronic and paper processing of tax returns, payments and data enabling the department to meet its business objectives. These services are provided by the Information Technology Bureau (IT), and the Processing and Retention Operations Bureau (PRO).
(d) Liquor Control Division. The Liquor Control Division (LC) is responsible for administering the Alcoholic Beverage Code with an emphasis on excellence in customer service and a focus on public safety by ensuring a safe, orderly, and regulated system for the convenient distribution and responsible consumption of alcoholic beverages. The Liquor Control Division consists of the Liquor Distribution Bureau (LD), which oversees the warehousing, inventory, and shipping of distilled spirits and fortified wines and the state agency liquor stores unit that manages the exclusive retail operation of liquor and fortified wines; and the Liquor Licensing Bureau (LL) that oversees the licensing of on-premise and off-premise businesses, manufacturers, wholesalers, warehouses, importers, and liquor representatives.
(e) Property Assessment Division. The Property Assessment Division (PA) is responsible for administering the property tax laws, including annual appraisal and cyclical reappraisal. Staff located throughout the state in four geographically distinct regions and a management, analysis, and support office in Helena perform the functions of this division.
(9) Information and Submissions. General inquiries regarding the department may be addressed to the Director of Revenue. Specific inquiries regarding the functions of divisions may be addressed to the division administrator. All requests for hearings, declaratory rulings, and for the participation in rulemaking activities may be addressed to the director's office unless the notice in the Montana Administrative Register provides otherwise.
(10) Office Locations. Addresses for the director and divisions are as follows:
The Director's Office, Room 455, Sam W. Mitchell Building, P.O. Box 5805, Helena, Montana 59604.
Legal Services Office, Room 455, Sam W. Mitchell Building, P.O. Box 7701, Helena, Montana 59604.
Business and Income Taxes Division, Sam W. Mitchell Building, P.O. Box 5805, Helena, Montana 59604.
Citizens Services and Resource Management Division, Sam W. Mitchell Building, P.O. Box 5805, Helena, Montana 59604.
Information Technology and Processing Division, Donovan Building, P.O. Box 5805, Helena, Montana 59604.
Liquor Control Division, 2517 Airport Road, P.O. Box 1712, Helena, Montana 59624.
Property Assessment Division, Central Office, Sam W. Mitchell Building, P.O. Box 8018, Helena, Montana 59604-8018.
Property Assessment Division, region 1, Kalispell, Montana 59901.
Property Assessment Division, region 2, Great Falls, Montana 59401.
Property Assessment Division, region 3, Billings, Montana 59101.
Property Assessment Division, region 4, Helena, Montana 59601.
(11) Charts of Agency Organization. Descriptive charts of the Department of Revenue follow.