Rule 42.1.101 - ORGANIZATIONAL RULE(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.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. 10/31/19.2-4-201, MCA; IMP, 2-4-201, 2-15-1301, 2-15-1311, MCA;