2. Department Directory
Montana Department of Revenue
PO Box 5805, Helena, Montana 59604-5805
125 N Roberts, Helena, Montana
Toll free 1-866-859-2254 (in Helena, 444-6900)
Visit our website at revenue.mt.gov
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4. Table of Contents
About the Department 1
Organizational Chart 2
Director’s Office 5
Business and Income Taxes Division 10
Citizen Services and Resource 12
Management Division
Information Technology and 14
Processing Division
Liquor Control Division 16
Property Assessment Division 18
Assistance for Citizens and Businesses 20
5. Employees of the Montana Department of
Revenue work at various locations throughout the
state. The Director’s Office and several divisions
are located in the Sam W. Mitchell Building (shown
above), which is located in Helena, just east of the
State Capitol Building.
7. About the Department
The Montana Department of Revenue was
established in 1972 and has several major
responsibilities. The department:
▲ administers more than 30 state taxes and fees,
including income taxes, natural resource taxes,
corporation taxes and miscellaneous taxes,
▲ establishes values for taxable property,
including agricultural land, residential real estate,
commercial real estate, forest land, business
equipment, railroads and public utilities,
▲ supervises the operation of the state liquor
stores and agencies, and administers the laws
governing the sale, taxation and licensing of
alcoholic beverages, and
▲ returns unclaimed property to its rightful
owners.
Through a competent, diverse workforce ommitted
to success, the department:
▲ provides effective and responsive service
to citizens, businesses and nonresidents who
participate in Montana’s economy,
▲ expands cooperation of citizens in making the
tax system that they own work well,
▲ supports equity and integrity in taxation
through effective and uniform enforcement, while
protecting taxpayer rights and thanking those
citizens and businesses who pay their fair share of
taxes,
▲ protects the public health, safety and order in
the administration of liquor laws,
▲ advises, based on sound study and analysis,
the Governor, legislature and the public on tax
issues, and
▲ cooperates, consistent with its statutory
role and responsibilities, with public officials
and agencies in local, state, tribal and federal
governments to achieve the public good.
More than 600 full-time employees work at the
department.
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8. Organizati
Department
March
MON
CITIZ
GOVE
Executive Office
Deputy Director
Legal Services
Depart
Reve
Dire
Human Resources
Tax Policy and
Research
Business and Property
Liquor
Income Taxes Assessment
Divi
Division Division
2
9. onal Chart
of Revenue
2006
TANA
ENS
Small
Business
Licensing
Coordination Board
RNOR
of Review
ment of
nue
ctor
Agricultural
Land Valuation
Advisory
Committee
Organizational Chart
Department of Revenue
March 2006
/s/ Dan R. Bucks
Director of Revenue
/s/ Brian Schweitzer
Governor - Approved
Citizen Services Information
Control and Resource Technology
sion Management and Processing
Division Division
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11. Director’s Office
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 and the Office of
Dispute Resolution.
▲ Tax Policy and Research prepares the
legislative fiscal notes that affect revenue,
analyzes legislative proposals affecting the
department, department economic data and tax
compliance.
▲ 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 Information and Administrative Support.
Dan Bucks, Director
Physical Address: Sam W.
Mitchell Building, 125 N.
Roberts, Helena
Mailing Address: PO Box
5805, Helena, MT 59604-
5805
Phone: (406) 444-1900
Fax: (406) 444-3696
Email: dbucks@mt.gov
Dan Bucks was appointed the director of the
Montana Department of Revenue, effective
January 3, 2005. Dan has extensive experience
with tax policy and administration. He is committed
to a tax system that ensures taxes are equitably
administered. He believes in saying “thank you” to
those taxpayers who pay their fair share of taxes
under the law. For the minority of taxpayers who
do not, he believes they should be asked to join in
paying their fair share.
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12. Prior to his appointment as director, he was
the executive director of the Multistate Tax
Commission in Washington, D.C., for nearly 17
years. The commission is a joint agency of state
governments that assists states in administering
taxes affecting multistate businesses and protects
state taxing authority. Dan previously worked for
the Montana Department of Revenue, serving as
the agency’s deputy director from 1981-88. Prior
to that, Dan was director of science and natural
resources for the National Conference of State
Legislatures. Dan served as South Dakota state
planning commissioner from 1973 to 1977 and
director of reorganization in that state from 1971 to
1973. Throughout this period in South Dakota, he
also served as chief tax policy adviser to the South
Dakota governor.
Dan has a master’s degree in public administration
from the University of Montana.
Alan Peura, Deputy Director
Physical Address: Sam W.
Mitchell Building, 125 N.
Roberts, Helena
Mailing Address: PO Box
5805, Helena, 59604-
5805
Phone: (406) 444-1900
Fax: (406) 444-3696
Email: apeura@mt.gov
Alan Peura, an experienced legislative fiscal
analyst, joined the Department of Revenue on July
28, 2008 as its Deputy Director. Alan has a critical
leadership role as the Department of Revenue
moves forward with its work in tax administration
and liquor control. He assists with all upper level
executive and management activities, including
planning, budgeting, policy development,
taxpayer affairs, personnel, public information and
department activities.
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13. Alan previously worked as a fiscal analyst for the
Montana Legislative Fiscal Division in Helena.
He also has worked in Pennsylvania as director
of graduate and special programs for Widener
University School of Engineering; assistant capital
campaign and annual fund manager for Crozer-
Keystone Health System; director of regional
community development and field operations
for the American Cancer Society; and executive
director for Berks AIDS Network, Inc.
Alan graduated from the University of Wisconsin
with a bachelor of arts degree in history and from
Widener University with a master’s degree in
education degree.
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14. Other key individuals on the Director’s Office staff
are:
C. A. Daw
Chief Legal Counsel
Ed Caplis
Director, Tax Policy
and Research
Rich Bechtel
Director, Office of
Taxpayer Assistance
and Public Outreach
JeanAnn Scheuer
Director, Office of
Human Resources
and Organizational
Development
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15. Loraine Wodnik
Budget Analyst
Cynthia Piearson
Public Information Officer
Laurie Logan
Management Officer
Budget and Staff
The Director’s Office budget for the 2008 - 2009
biennium is $10,649,994 ($331,400 of which is
one-time only funding). The legislature authorized
47.98 employees in the Director’s Office for the
2009 biennium.
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16. Business and Income Taxes
Division
Administrator: Gene Walborn
Physical Address: Sam
W. Mitchell Building, 125
N. Roberts, Helena
Mailing Address: PO Box
5805, Helena, MT 59604-
5805
Phone: (406) 444-0908
Fax: (406) 444-6642
Email: gwalborn@mt.gov
Mission
The Business and Income Taxes Division is
committed to success through: supporting equity
and integrity in taxation through effective and
uniform enforcement of Montana’s tax laws and
providing effective and responsive service to
citizens, businesses and nonresidents.
Services
The Business and Income Taxes Division is
responsible for the administration, compliance,
collection and valuation of approximately 30 tax
types. These tax types include corporation income,
individual income, withholding, combined oil and
gas, coal severance, other natural resource taxes,
cigarette, retail telecommunications, lodging
facilities, miscellaneous taxes, industrial and
centrally assessed property valuation.
The Division includes the following four areas:
▲ The Administrative Team oversees the daily
management of the division. This group of staff
consists of the administrator, management analyst,
management officer, lead division support staff
and research technicians.
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17. ▲ The Accounts Receivable and Collections
Bureau is responsible for the daily management of
accounts receivable and collections. The services
provided include establishing taxpayer payment
plans, legal collection activity, phone collections,
and management of the state’s bad debt program.
The bureau is currently staffed by a bureau chief,
two unit managers, revenue enforcement agents,
collectors and research technicians.
▲ The Business Tax and Valuation Bureau
is responsible for the daily management and
compliance for the tax types associated with large
taxpayer tax types. There are over 25 different
tax programs managed by the bureau. The tax
programs include corporate income, natural
resource taxes, most of the state’s miscellaneous
taxes, and valuation of centrally assessed and
industrial property. The bureau is currently staffed
by a bureau chief, corporation tax unit manager,
natural resource tax unit manager, miscellaneous
tax unit manager, property valuation unit manager,
auditors and appraisers.
▲ The Income and Withholding Taxes Bureau
is responsible for the daily management and
compliance for individual, pass-through entities
and withholding taxes. The bureau works with
individuals, pass-through entities, fiduciaries and
employers. In total, the bureau manages more
than 500,000 individual taxpayer accounts. The
bureau is currently staffed by a bureau chief,
income tax/withholding unit manager, compliance
tax unit manager, field audit unit manager,
taxpayer accounting unit manager and auditors.
Budget and Staff
The Business and Income Taxes Division budget
for the 2009 biennium totals $21,810,125 ($15,725
of which is one-time-only funding). The legislature
authorized 136.75 FTE in the division for the 2009
biennium.
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18. Citizen Services and Resource
Management Division
Administrator: Steve Austin
Physical Address: Sam
W. Mitchell Building, 125
N. Roberts, Helena
Mailing Address: PO Box
5805, Helena, MT 59604-
5805
Phone: (406) 444-1479
Fax: (406) 444-6798
Email: saustin@mt.gov
Mission
The Citizen Services and Resource Management
Division administers the accounting, purchasing,
safety, security, and statewide facility functions.
The division also administers the call center, forms
design, one-stop business licensing coordination,
and receipt and distribution of unclaimed property.
The division focuses on providing services to
citizens, including the advancement of free
electronic filing and providing support services to
other divisions within the department.
Services
The Citizen Services and Resource Management
Division is organized into two bureaus with the
following functions.
▲ The Citizen Services Bureau operates the
Call Center whereby citizens interacting with the
department can call with questions toll-free, inquire
about their tax accounts and get the information
needed to conduct business with the department.
The bureau administers the One-Stop Licensing
Program, a one-stop shopping for businesses to
register and renew their business licenses from
numerous agencies participating in the program.
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19. The bureau advertises unclaimed property that
has been turned over to the state in an effort to
locate the rightful owners and processes claims
for the return of the property. The bureau also
coordinates the annual design of forms, returns
and instructions for administering taxes and
licenses.
▲ The Financial and Asset Management Bureau
is responsible for the accounting and financial
management functions of the department,
including distribution of tax revenues collected,
monitoring and payment of department expenses,
preparation of budget projections, processing
the necessary accounting transactions on
the state’s financial systems and analysis of
financial transactions impacting the department.
The bureau also coordinates the department’s
purchasing functions and resolves matters
regarding safety, security and facilities for
department employees and the agency’s office
locations statewide.
Budget and Staff
The Citizen Services and Resource Management
Division budget for the 2009 biennium totals
$4,082,662. The legislature authorized 25.00 FTE
in the division for the 2009 biennium.
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20. Information Technology and
Processing Division
Administrator: Margaret Kauska
Physical Address: Sam W.
Mitchell Building, 125 N.
Roberts, Helena
Mailing Address: PO Box
5805, Helena, MT 59604-
5805
Phone: (406) 444-9535
Fax: (406) 444-1505
Email: mkauska@mt.gov
Mission
The Information Technology and Processing
Division is dedicated to providing the highest level
of technical leadership and information processing
services to the Department of Revenue, its
employees, its partners and the citizens they
serve.
To our employees, you are our future.
To our customers, we dedicate ourselves to
your continued success.
To our citizens, we pledge cost-effective,
innovative solutions.
Services
The Information Technology and Processing
Division is organized into three bureaus with the
following functions.
▲ The Information Technology Application
Resources Bureau operates as a single unit
providing application development and support
services for all revenue information systems. The
bureau delivers services from a central office in
Helena.
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21. ▲ The Information Technology Services Bureau
operates as a single unit providing network
services to approximately 650 users from a central
office in Helena. The bureau delivers support
services to 60 locations in the state’s 56 counties.
Depending on need, services are provided
either with a site visit or using remote-access
technologies.
▲ The Processing and Retention Operations
Bureau is organized into four units providing tax
return and payment processing including account
examination and maintenance, cashiering, data
capture, mailroom, and records management
services.
Budget and Staff
The Information Technology and Processing
Division budget for the 2009 biennium totals
$29,396,587 ($4,300,000 of which is one-time-only
funding). The legislature authorized 99.45 FTE in
the division for the 2009 biennium.
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22. Liquor Control Division
Administrator: Shauna Helfert
Physical Address: State
Liquor Warehouse, 2517
Airport Road, Helena
Mailing Address: PO Box
1712, Helena, MT 59604-
1712
Phone: (406) 444-1464
Fax: (406) 444-0718
Email: shelfert@mt.gov
Mission
To provide effective and efficient administration
of the Montana alcoholic beverage code with an
emphasis in customer service and public safety
by applying uniform and fair regulations while
ensuring an orderly system for the convenient
distribution and responsible consumption of
alcoholic beverages.
Services
The Liquor Control Division is organized into two
bureaus with the following functions.
The Liquor Distribution Bureau manages state
wholesale liquor operations, including warehouse
shipping and receiving, accounts receivable and
payable, inventory management, liquor order
processing, agency contract management and
customer service.
The state maintains franchise contracts with 98
agency stores that sell liquor products to the public
for off-premise consumption, and to Montana’s
1500+ all-beverage licensees.
The state liquor warehouse held bailed and/or
state owned inventories for approximately 936
regular list products and 1124 special order
products.
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23. Gross sales were $98.5 million in fiscal year 2008,
with nearly $29 million in liquor revenues going
into the general fund and local government from
taxes and profit.
The Liquor Licensing Bureau is charged with all
licensing and regulatory responsibilities for all
entities intending to produce, import, distribute
or sell alcoholic beverages in Montana. Liquor
licensing processes applications, renewals,
transfers and registrations, as applicable, for
retail and wholesale alcoholic beverage licenses
and permits. Liquor licensing is responsible for
monitoring the activities of existing licenses and
permit holders and for providing information and
explanation about licensing activity or related law,
rule, policy and procedures.
The bureau issued a total of 4,601 licenses for
fiscal year 2008, including license renewals
for retail sale of distilled spirits, beer or wine,
vendor permits, winery registrations, distributors,
breweries, special beer and wine permits and
connoisseurs licenses. The bureau transferred and
issued 417 new licenses during the past fiscal year
averaging 110 days to approve.
The department retains license and fee revenues
from these sources in the liquor enterprise fund.
The administrative and compliance expenses of
the Department of Revenue and the Department
of Justice associated with enforcing the liquor laws
of Montana that are paid from the liquor enterprise
fund. The balance remaining in the fund at the end
of the fiscal year is deposited in the state general
fund.
Budget and Staff
The Liquor Control Division budget for the 2009
biennium totals $3,967,250 (none of it is general
fund). The legislature authorized 28.50 FTE in the
division for the 2009 biennium.
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24. Property Assessment Division
Administrator: Randy Wilke
Physical Address: Park
Avenue Building, 301 S.
Park Avenue, Room 542,
Helena
Mailing Address: PO Box
8018, Helena, MT 59604-
8018
Phone: (406) 841-2562
Fax: (406) 841-2550
Email: rwilke@mt.gov
Mission
The Property Assessment Division is responsible
for administering Montana’s property tax laws,
including the valuation and assessment of real and
personal property throughout the state for property
tax purposes.
Services
The division is responsible for ensuring that
all classes of property in the state are valued
uniformly and equally throughout the state. This
effort entails the valuation of 953,205 (Fiscal
Year 2009) parcels of property — a number that
annually increases significantly. That number
includes the valuation of more than 54 million
acres of privately owned agricultural and forest
lands. Responsibilities also include the annual
valuation of more than 70,000 personal property
accounts, the annual valuation of over 14,000
parcels of new construction, just under 110,000
ownership changes, 24,000 property splits and
the processing and mailing of more than 233,850
assessments annually.
The work of the division is critical to the operation
of local governments, since the resulting valuation
is used annually to fund important services
provided by local government, including public
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25. schools, law enforcement, fire protection, road
and bridge construction and maintenance,
transportation, weed control and public assistance.
The functions of the division are performed by staff
located statewide in six geographically distinct
regions and a management analyst/administrative
support bureau in Helena.
Property Assessment Division Regions
Region 1:
Scott Williams, manager, (406) 758-5922
Region 2:
Chuck Pankratz, manager, (406) 454-7474
Region 3:
Jack Shawver, manager, (406) 557-2772
Region 4:
Rocky Haralson, manager, (406) 444-2028
Region 5:
Vacant, manager, (406) 582-3401
Region 6:
Larry Richards, manager, (406) 896-4009
Budget and Staff
The Property Assessment Division budget for the
2009 biennium totals $38,434,393 ($366,863 of
which is one-time-only funding). The legislature
authorized 310.10 FTE in the division for the 2009
biennium.
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26. Assistance for Citizens and Businesses
For general information or assistance, please
visit our web site at revenue.mt.gov or call us toll
free at 1-866-859-2254 (in Helena, 444-6900).
If further assistance is needed, please call the
Director’s Office at (406) 444-1900.
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