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:

  1. Administers more than 40 state taxes and fees, including income taxes, natural resource taxes, corporation taxes and miscellaneous taxes;
  2. Determines values for all taxable property, including agricultural land, residential real estate, commercial real estate, forest land, business equipment, railroads and public utilities;
  3. 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
  4. 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.
Come Work with Us!

Are you looking for a way to serve your community?

Join the Montana Department of Revenue! See our current openings on our careers page.

Our Mission

“To be the nation’s most citizen-oriented, efficiently administered, state tax agency.”

Goals and Objectives

To serve Montana’s citizens by improving their understanding of laws the department administers.

  • Providing clear, accurate, and timely information to ensure citizens understand their filing obligations.
  • Continually strengthening working relationships with other state agencies, tribal and local governments, the federal government and the public.
  • Consistently present the department at its best.