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(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 four divisions, each supervised by an administrator:

(i) Business and Income Taxes Division;

(ii) Citizen Services and Resource Management Division;

(iii) Liquor Control Division; and

(iv) Property Assessment Division.

(c) Director. The Director of Revenue is the Chief Administrative Officer of the department. The director is appointed by and serves at the pleasure of the Governor, as provided for 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 all programs within the Director's Office; and for assisting the director with the general oversight of the department. The deputy director serves as director in the director's absence.

(e) 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:

(i) The Budget and Finance Office coordinates the administration of the department's budget; and provides budget justification to executive and legislative officials.

(ii) The Enterprise Planning and Analysis Office provides department-wide planning; project management; and business analysis services.

(iii) The Executive Office provides guidance and oversight for the department; administrative support for the director, deputy director, and other offices within the Director's Office; and coordinates the department's legislative and other processes.

(iv) The Human Resources and Organizational Development Office provides all human resource services including recruitment; labor relations; disciplinary investigation and action support; policy development; payroll functions; and employee skill enhancement opportunity.

(v) The Information Technology Office develops, supports, and deploys approved software applications and equipment; and supports communication systems linking department operations.

(vi) The Legal Services Office is responsible for the overall legal efforts of the department, including advising the director and divisions; legal representation before various administrative agencies and state and federal courts; legislation development; and administrative rulemaking.

(vii) The Office of Dispute Resolution, established pursuant to 15-1-211, MCA, evaluates and facilitates the resolution of taxpayer disputes with the department.

(viii) The Office of Taxpayer Assistance assists in providing taxpayers understandable information related to taxes and department programs and evaluates and seeks to resolve complaints. The office also monitors and measures the effectiveness of department activities as required in 15-1-223, MCA.

(ix) The Public Information Office responds to information requests from the public and the media; develops and coordinates the department's internal and external communications; composes, reviews, and edits documents; and trains department staff to ensure effective communication.

(x) The Security Office is responsible for the information and technology security of the department; manages inquiries from other taxing jurisdictions, state agencies, and private citizens; oversees and manages security controls and access to the department's various technology applications and equipment; and serves as the department's liaison with the Internal Revenue Service.

(xi) The Tax Policy and Research Office prepares fiscal notes; analyzes legislative proposals for impact on state revenues and on the department; analyzes rulemaking proposals for impact on small businesses; and researches and analyzes economic, public finance, tax compliance, and operations data for the department.

(b) Business and Income Taxes Division. The division consists of two bureaus and is responsible for ensuring equitable compliance with the nearly forty state-collected Montana taxes assigned to the department. Examples include, but are not limited to, individual income, corporation income, natural resource, withholding, selected sales and excise taxes, and other miscellaneous taxes. The division also appraises industrial and centrally assessed property. The division manages the state's participation in the cooperative federal mineral royalty auditing program and administers abandoned property, escheated estates, and unlocatable mineral trusts. Further, the division administers a set of nonrevenue functions related to utility and tobacco regulation. The division includes the Income and Withholding Tax and the Business Tax and Valuation Bureaus.

(c) Citizen Services and Resource Management Division. The division consists of three bureaus and provides support services internally and to taxpayers to aid in voluntarily complying with tax laws. The Collections Bureau collects delinquent department receivables, debts owed to other agencies, and manages the bankruptcy program. The Citizen Services, Financial, and Asset Management Bureau responds to citizen inquiries through the call center; designs forms and instructions to aid taxpayer compliance; coordinates small business licensing for multiple agencies; and distributes abandoned property to its rightful owners. The bureau includes the accounting unit that ensures state tax revenues and department expenses are properly accounted for; and distributes revenues to state funds, local governments, and tribal governments. The bureau also supports department operations statewide by managing facilities and conducting safety, disaster preparedness, and continuity of government functions. 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.

(d) Liquor Control Division. The division consists of two bureaus and 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 division also collects alcoholic beverage taxes. The Liquor Distribution Bureau oversees the warehousing, inventory, and shipping of distilled spirits and fortified wines to agency liquor stores. The Liquor Licensing Bureau oversees the licensing of on-premises and off-premises businesses, manufacturers, wholesalers, warehouses, importers, and liquor representatives. The division, through an education staff, administers Montana's responsible server training law and provides information to protect public health and safety. The division's internal controls staff provides for the proper accounting of liquor taxes, transactions, and funds.

(e) Property Assessment Division. The division consists of four regions and a central office bureau. The division is responsible for the equitable valuation and appraisal of real and personal property throughout the state for property tax purposes and for the administration of the property tax laws, including exemptions. The division supervises Montana's property tax system, tracks the changes in local taxing jurisdictions, certifies official values for all such jurisdictions, and provides information that enables county treasurers to bill and collect property taxes. The basic function of the division is as follows:

(i) The Central Office Bureau is responsible for the general management of the division and provides services to citizens and administrative and technical support to the local county offices. The bureau also maintains the statewide property tax records and the publicly available cadastral web site. 

(ii) The field offices are arranged into geographically distinct regions which encompass all 56 local county offices and provide customer service and assistance to the public in those areas, conduct property reviews, appraise property, and update property tax and ownership records. The regional division locations are:

Region 1, Kalispell, Montana;

Region 2, Great Falls, Montana;

Region 3, Billings, Montana; and

Region 4, Bozeman, Montana.

(3) Advisory Council and Committee. One advisory council and one advisory committee are statutorily attached to the department for administrative purposes only. The Agricultural Land Valuation Advisory Council, with members appointed by the Governor, was created under the authority of 15-7-201, MCA. 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. The council and committee have no rulemaking or adjudicating authority.

(4) Attached Board. The Board of Review, which oversees the eStop Business Licenses 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.

(5) Information and Submissions. General inquiries regarding the department may be addressed to the department's director or the deputy director. 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) Personnel Roster. Director and division addresses:


Director and Deputy Director

Sam W. Mitchell Building - 125 North Roberts

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


Director's Office

Sam W. Mitchell Building - 125 North Roberts

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


Legal Services Office

Sam W. Mitchell Building - 125 North Roberts

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


Business and Income Taxes Division

Sam W. Mitchell Building - 125 North Roberts

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


Citizen Services and Resource Management Division

Donovan Building - 340 North Last Chance Gulch

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


Liquor Control Division

Liquor Warehouse - 2517 Airport Road

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


Property Assessment Division, Central Office

Sam W. Mitchell Building - 125 North Roberts

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


(7) Web Site: revenue.mt.gov.

(8) Customer Service Call Center: 444-6900 or toll-free 1-866-859-2254.

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





Department of Revenue Business and Income Taxes, Functional Chart










History: 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.

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