Montana Department of Revenue

In 1972, the Montana Legislature ratified the state’s new Constitution, creating the Montana Department of Revenue. This reorganization of state government brought liquor control, property valuation, and the assessment and collection of state taxes into one agency. Today, the department:

Administers more than 40 state taxes and fees, including income taxes, natural resource taxes, corporation taxes and miscellaneous taxes;
Determines values for all taxable property, including agricultural land, residential real estate, commercial real estate, forest land, business equipment, railroads and public utilities;
Administers agency liquor store franchise agreements, manages the state’s wholesale liquor operations, and administers laws governing the sale, taxation and licensing of alcoholic beverages; and
Returns unclaimed property to its rightful owners. A discussion of the department’s organizational structure and responsibilities can be found in the Administrative Rules of Montana. Our Mission
“To be the nation’s most citizen-oriented, efficiently administered, state tax agency.”

Goals and Objectives
Improve citizen service to more efficiently administer the department’s statutory requirements:

Improve citizen interactions
Accurate valuation of property
Alcoholic beverage control regulation/efficiency
Efficient processing of data and revenue
Develop electronic filing and payment services
Equitable collection practices
Secure confidential information
Provide a simple and seamless process for business registration and licensing through the eStop Program
Hire and retain qualified and competent employees