1. (1) Organization of the Department of Revenue.

   1. (a) 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.

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

      1. (i) Business and Income Taxes Division;
      2. (ii) Cannabis and Alcoholic Regulation Division;
      3. (iii) Information Management and Collections Division;
      4. (iv) Property Assessment Division; and
      5. (v) Technology Services Division.
   3. (c) 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.
   4. (d) 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.
   5. (e) 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.
   6. (f) 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. (2) Functions of Department Divisions.

   1. (a) The Director's 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.

   2. (b) The Business and Income Taxes Division consists of five bureaus, the Analytics and Planning Bureau, Individual Income Tax Compliance and Audit Bureau, Regulatory Taxes, Fees and Valuation Bureau, the Withholding and Individual Income Tax Processing Bureau, and the Corporation and Pass-through Bureau. The division is responsible for equal tax administration, tax type expertise, taxpayer education and outreach, auditing, identification of non-filers, and overall tax compliance.

      1. (i) The Analytics and Planning Bureau houses the division's management analysts and tax specialists. These employees focus on the division's compliance efforts, forms and administrative rule development, and finding and implementing efficiencies.
      2. (ii) The Individual Income Tax Compliance and Audit Bureau is responsible for administering certain aspects of Montana's individual income tax laws found in Title 15, chapter 30, MCA. To facilitate this work, the bureau is organized into two units: the Compliance Unit and the Field Audit Unit. The Compliance Unit is responsible for less complex compliance activities relating to individual income taxpayers. The Field Audit Unit performs compliance activities related to complex income tax issues found on Montana's individual income tax form.
      3. (iii) The Regulatory Taxes, Fees and Valuation Bureau manages over 25 taxes and fees. The bureau is organized into four units: Business Tax Unit, Unclaimed Property/Contractor Gross Receipts Unit, the Centrally Assessed Property Unit, and the Natural Resources Unit. The Natural Resources Unit administers the state's natural resource taxes, which includes the federal royalty program. The Centrally Assessed Unit values all centrally assessed property in the state.
      4. (iv) The Withholding and Individual Income and Tax Processing Bureau is responsible for the daily management and compliance of individual and withholding taxes. The bureau is organized into two units: the Taxpayer Accounting Unit and the Withholding Unit.
      5. (v) The Corporation and Pass-through Bureau is organized into two units: the Corporate Income Tax Unit and the Pass-through Unit. The Corporate Income Tax Unit ensures compliance with Montana's corporate income tax code. The Pass-through Unit processes, analyzes, and audits the pass-through returns filed with the department. The unit is also responsible for managing the Montana Economic Development Industry Advancement (MEDIA) Act Tax Credit.

   3. (c) The Cannabis and Alcohol Regulation Division is responsible for the effective and efficient administration of the Montana Marijuana Regulation and Taxation Act (MMRTA) and the Montana Alcoholic Beverage Code (MABC) with an emphasis on customer service and public safety. The division provides customer service, data analysis, and support to individuals and to industry. The division consists of the Alcoholic Beverage Licensing Bureau, the Cannabis Licensing Bureau, the Cannabis Compliance Bureau, the Liquor Distribution Bureau, seven regulatory support units, and the Cannabis Laboratory Program.

      1. (i) The Alcoholic Beverage Licensing Bureau protects the welfare and safety of the public by regulating alcoholic beverage licensing laws in a uniform and fair manner.
      2. (ii) The Cannabis Licensing Bureau is responsible for approving registered cardholders and licensing marijuana businesses such as cultivators, manufacturers, dispensaries, transporters, and issuing worker permits. The bureau'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.

      3. (iii) The Cannabis Compliance Bureau is responsible for inspection, education, and enforcement of the MMRTA and consists of the Inspection, Synthetic Marijuana Inspection, Resolution, and Education and Outreach units. The bureau’s Resolution Unit and Education and Outreach Unit also provide education and enforcement functions relative to the department’s enforcement of the MABC.

         1. (A) The Inspection 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.
         2. (B) The Synthetic Marijuana Inspection Unit works to prevent synthetic products from being sold in the state and is responsible for inspecting unlicensed businesses and educating and enforcing the prohibition on all synthetically-derived cannabinoids.
         3. (C) The Resolution Unit assures that appropriate resolutions are made with either cannabis or alcoholic beverage licensees or registrants who are in violation of the law. This is done through a review of deficiencies found at inspection and an assignment of potential civil penalties, suspensions and/or revocations based on severity. This unit also entertains settlement negotiations in coordination with the department’s Legal Services Office.
         4. (D) The Education and Outreach Unit provides education to internal and external stakeholders.
      4. (iv) 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.
      5. (v) The Cannabis Laboratory Program is responsible for auditing third party testing laboratories to ensure product safety and consumer protection. This is achieved through onsite laboratory audits and continuous offsite seed-to-sale monitoring of testing activities, test results, and sampling. This program is also responsible for staying current with the latest in cannabis science, public health, and laboratory science along with providing technical expertise for the department.

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

      1. (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.
      2. (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.
   5. (e) The Property Assessment 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.

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

      1. (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.
      2. (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. (3) Two advisory committees are statutorily attached to the department for administrative purposes only. The committees have no rulemaking or adjudicating authority.

   1. (a) The Agricultural Land Valuation Advisory Committee, with members appointed by the Governor, was created under the authority of 15-7-201, MCA.
   2. (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. (4) 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. (5) 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. (6) The department's division offices may be contacted at the following addresses:

   1. (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

   2. (b) For Legal Services Office

      Sam W. Mitchell Building - 125 North Roberts

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

   3. (c) For Cannabis and Alcohol Regulation Division

      Alcoholic Licensing Bureau and Liquor Distribution Bureau

      2517 Airport Road

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

      For Cannabis Licensing Bureau and Compliance Bureau

      Sam W. Mitchell Building - 125 North Roberts

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

   4. (d) For Information Management and Collections Division

      Donovan Building - 340 North Last Chance Gulch

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

   5. (e) For Property Assessment Division, Central Office

      Donovan Building - 340 North Last Chance Gulch

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

7. (7) Web Site: mtrevenue.gov.
8. (8) Customer Service Call Center:
9. (406) 444-6900.

10. (9) The Department of Revenue organizational and division functional charts follow.

    

    

    

    

    

    

    

Authorizing statute(s): 2-4-201, MCA

Implementing statute(s): 2-4-201, 2-15-1301, 2-15-1311, MCA

History: 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; AMD, Eff. 8/9/25.