Current through Register Vol. 18, September 20, 2024
(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 five divisions, each supervised by an
administrator:
(i) Alcoholic Beverage Control
Division;
(ii) Business and Income
Taxes Division;
(iii) Information
Management and Collections Division;
(iv) Property Assessment Division;
and
(v) 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 all programs within the Director's Office. The
deputy director assists the director with general oversight of the department
and 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) This office provides guidance and
oversight for the department and coordinates the department's legislative
efforts and administration of the Citizen Services and Financial Management
Office, Contracts and Facility Management Office, Enterprise Planning and
Analysis Office, Human Resources and Organizational Development Office, Legal
Services Office, Office of Dispute Resolution, Office of Taxpayer Assistance
and Communications, Security Office, and Tax Research, Information, and Policy
Office.
(b) Alcoholic
Beverage Control Division. The division consists of two bureaus and is
responsible for administering the alcoholic beverage code including the
oversight of the Responsible Alcohol Sales and Service Act.
(i) The Liquor Distribution Bureau oversees
the warehousing, inventory, and shipping of distilled spirits and fortified
wines to agency liquor stores.
(ii)
The Licensing and Compliance Bureau oversees the licensing of on-premises and
off-premises businesses, manufacturers, wholesalers, warehouses, importers, and
liquor representatives.
(c) Business and Income Taxes Division. The
division consists of two bureaus, the Income and Withholding Tax and the
Business Tax and Valuation Bureaus. It is responsible for ensuring compliance
with the more than forty Montana tax types or revenue sources statutorily
assigned to the department. Examples include, but are not limited to,
individual income tax, corporation income tax, natural resource taxes,
withholding taxes, 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, administers several fees intended to recover
costs of state Medicaid, and oversees the department's abandoned property
program. Further, the division administers a set of nonrevenue functions
related to utility and tobacco regulation.
(d) Information Management and Collections
Division. The division consists of two bureaus and is responsible for
collecting, managing, and processing payments and tax returns.
(i) The Collections Bureau collects
delinquent department liabilities, debts owed to other state agencies and other
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.
(e) Property Assessment Division. The
division is comprised of a central office located in Helena, regional areas,
and field offices located throughout the state. The division is responsible for
determining the full market value of all property in the state and the
equitable valuation of all taxable real and personal property for property tax
purposes and for the administration of property tax laws, including exemptions.
The division annually provides the total value of taxable property to local
governments for their mill levy calculations and tax billing processes.
(i) The central office is responsible for the
general management of the division and provides administrative and technical
support to the field offices. The central office's computer assisted mass
appraisal (CAMA) unit provides primary management and support for the mass
appraisal and related data systems.
(ii) The field offices are located throughout
the state and provide customer service and assistance to the public and local
governments, conduct property reviews and appraisals, collect and analyze
property data, conduct quality assurance, and update property and ownership
records.
(f) Technology
Services Division. The division is comprised of three bureaus that are
responsible for the development and support of the department's systems,
including the department's online services.
(i) The Application Development Bureau is
responsible for maintaining, enhancing, operational monitoring, and upgrading
custom-built software systems in accordance with standard software life-cycle
management processes. The bureau provides internal and external customer
support for data queries, system update planning, version implementation and
deployments, and legislatively mandated system changes.
(ii) The Quality Assurance Bureau is
responsible for software life-cycle management, including requirements
analysis, testing and user testing oversight, documentation, deployment,
changes, and end-to-end quality.
(iii) The Technical Operations Bureau is
responsible for supporting department staff and offices in the Helena area, as
well as remote offices throughout the state. This group is also responsible for
the administration of servers, used to run department applications.
(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
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. 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:
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 Information Management and
Collections Division
Donovan Building - 340 North Last Chance Gulch
P.O. Box 5805, Helena, Montana 59604-5805.
(e) 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.
2-4-201,
MCA; IMP,
2-4-201,
2-15-1301,
2-15-1311,
MCA;
