Organizational Structure

The Montana Department of Revenue is composed of more than 600 FTE in six divisions:

The Business and Income Taxes Division oversees audits and verifies compliance with Montana tax law for all state taxes, oversees state revenue collection activity, and completes appraisals and assessments of industrial and centrally assessed property.

The Citizen Services and Resource Management Division provides consistent service to Montana citizens, businesses and nonresident taxpayers through a call center, one-stop licensing, forms design and other taxpayer services.  The division also provides service and support to the department in the areas of Accounting, Purchasing, and Facilities and Asset Management.  The division also seeks to return unclaimed property (lost money and other properties) to its rightful owners.

The Information Technology and Processing Division 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 processes tax returns and payments for the department and for state agency partners.

The Liquor Control Division administers the state's Alcoholic Beverage Code, which governs the control, sale and distribution of alcoholic beverages.  The division includes liquor distribution and liquor licensing. 

The Property Assessment Division is responsible for the valuation and assessment of real and personal property throughout the state for property tax purposes. The division is comprised of a central office located in Helena and six regional areas. There is a local DOR office located in each county seat within the regional areas. This division includes more than half of the department's employees.

The Director's Office supports the agency's director and is composed of four work units. The basic function for each unit is:

  Legal Services supervises the overall legal efforts of the department, which includes rules, policies,      bankruptcy, disclosure officer and the Office of Dispute Resolution.

  Tax, Policy and Research is responsible for the preparation of legislative fiscal notes that affect      revenue, the analysis of legislative proposals affecting the department, and department economic data      and tax compliance analysis.

  Human Resources manages the personnel activities of the department.  The office includes three      units:  Human Resources, Payroll and Benefits, and Education and Training.

  Executive Office includes the Budget Analyst, Public Relations and Administrative Support.