The Business and Income Taxes (BIT) 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.
BIT 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, other miscellaneous taxes, and industrial and centrally assessed property valuation.
The Administrative Team
The Administrative Team oversees the daily management of the division.
This group of staff consists of:
- Division administrator
- Management analysts
- Management officer
- Research Technicians
Income and Withholding Tax Bureau
The Income and Withholding Taxes Bureau is responsible for the daily management and compliance of individual, pass-through entity, 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.
Five units make up the Income and Withholding Tax Bureau:
- Field Audit
- Taxpayer Accounting
Business Tax and Valuation Bureau
The Business Tax and Valuation Bureau is responsible for the daily management and compliance for the tax types associated with large taxpayer tax types. The bureau manages over 25 tax programs. The tax programs include corporate income, natural resources taxes, most of the state’s miscellaneous taxes, and valuation of centrally assessed and industrial property. A bureau chief, corporation tax unit manager, natural resource tax unit manager, miscellaneous tax unit manager, property valuation unit manager, auditors, and appraisers currently staff the bureau.
Four units make up the Business Tax and Valuation Bureau:
- Natural Resource
- Corporation Tax
- Miscellaneous Tax
- Utility and Industrial