2021 Legislative Session
Legislative Documents and Presentations 2023 Biennium Budget 2023 Biennium Budget Presentation (PDF, 486 KB) 2023 Biennium Budget Presentation (PPTX, 755 KB)
Government
COVID-19 Department of Revenue Property Assessment Updates
The Property Assessment Division (PAD) staff, for the most part, is still working remotely. We do have a limited number of people working in offices where the space allows for ... COVID-19 Department of Revenue Property Assessment Updates
Outreach Coordinator
The Outreach Coordinator for the Alcoholic Beverage Control Division works independently from the Division’s Bureaus in order to provide impartial assistance. The Outreach Coordinator works to help licensees, the public, Montana communities, officials and anyone else interested ... Outreach Coordinator
Dine-In Food Service and Alcoholic Beverage Businesses Closed by Governor
Governor Bullock announced the closure of dine-in food service and alcoholic beverage businesses, and other activities that pose enhanced risks to curtail the spread of COVID-19. The directive permits food ... Dine-In Food Service and Alcoholic Beverage Businesses Closed by Governor
Revenue Distributions to Local and Tribal Governments
The Department of Revenue is responsible for periodic revenue distributions to local and tribal governments. For the upcoming revenue distributions, the department has put into place processes to ensure these ... Revenue Distributions to Local and Tribal Governments
Federal Tax Reform – 965 Income, GILTI, and FDII
Montana Corporate Income Tax Treatment of International Tax Provisions under Tax Cuts and Jobs Act of 2017 Download this article (PDF, 515 KB) The Tax Cuts and Jobs Act (TCJA) ... Federal Tax Reform – 965 Income, GILTI, and FDII
Common Scams and Fraud
Unfortunately, some groups and individuals take advantage of Montanans by pretending to be the Montana Department of Revenue or the U.S. Internal Revenue Service. Scam artists over the years have ... Common Scams and Fraud
Scam Callers Active in Montana
Scammers claiming to be with the Department of Revenue have begun "spoofing" the department's customer service line, (406) 444-6900, in their Caller ID information. The department does not use robo-callers ... Scam Callers Active in Montana
Tax Increment Financing (TIF)
Quick Information Related Resources Statewide Master TIF List (XLSX, 110 KB) Certified Values by Taxing Jurisdiction and County Tax Increment Financing (TIF) is a way for certain districts to use ... Tax Increment Financing (TIF)
Committees
Information on governance and legislative committees related to the Montana Department of Revenue. Agricultural Land Valuation Advisory CommitteeAgricultural Land Valuation Advisory CommitteeForest Land Taxation Advisory CommitteeForest Land Taxation Advisory CommitteeRevenue ... Committees
Resources
Resources from the Department of Revenue available to citizens, businesses, and government officials in Montana. Search This Page Citizen Resources Bankruptcy Collection Services Find Unclaimed Property Identity Verification Letters Individual ... Resources
Citizen Resources
Resources from the Department of Revenue available to citizens, business, and government officials in Montana. BankruptcyBankruptcyFind Unclaimed PropertyFind Unclaimed PropertyIdentity Verification LettersIdentity Verification LettersIndividual Income TaxIndividual Income TaxWhere’s My RefundWhere’s ... Citizen Resources
Bankruptcy
Bankruptcy helps people who can no longer pay their debts get a fresh start by liquidating assets to pay their debts or by creating a repayment plan. Bankruptcy laws also ... Bankruptcy
Department of Revenue Administrative Rule Update
The department adopted the following proposed amendments and new rules effective April 28, 2018. Pension and Annuity Income Exclusions, Dependent Exemptions, and Medical Care Savings Accounts MAR Notice 42-2-989 The ... Department of Revenue Administrative Rule Update
Privacy Policy
Montana Department of Revenue Website Disclosure Neither the Montana Department of Revenue, nor any other agency, officer, employer, or agent of the State of Montana warrants the accuracy, reliability, or … Privacy Policy
Alcohol License Competitive Bidding Postponed
The Montana Department of Revenue is postponing the competitive bid process for a Bozeman beer license and a Belgrade all-beverage license that was scheduled to close at midnight on Thursday, ... Alcohol License Competitive Bidding Postponed
Guard Against Identity Theft
Identity theft places a burden on its victims and presents a challenge to businesses, organizations and government agencies, including the Montana Department of Revenue. The department takes precautions to guard … Guard Against Identity Theft
County Oil and Gas Reports
Fiscal YearQuarterReportPublish DateDownload 20243County Distribution Cover LetterJanuary 2024PDF, 118 KB 20243County DistributionJanuary 2024PDF, 125 KB 20243Oil and Gas Natural Resource Account Distribution LetterJanuary 2024PDF, 100 KB 20243Levy District Fiscal Year ... County Oil and Gas Reports
Unlocatable Mineral Trusts
Quick Information Related Resources Find Unclaimed Property Reporting Unclaimed Property Unlocatable Mineral Trust Summary spreadsheet (XLSX, 28 KB) An unlocatable mineral trust is created when the leasehold, mineral, or royalty ... Unlocatable Mineral Trusts
Trended Depreciation Schedules for Valuing Property
Notices Notices Adoption 42-2-987adp (PDF, 11 KB) Proposal 42-2-987pro (PDF, 230 KB) Impact Determination (PDF, 31 KB) The comment period has ended for this rulemaking proposal.
Carryforward and Carryback Provisions of Corporate Net Operating Losses
Notices Notices Adoption 42.2.984 (PDF, 12 KB) Proposal 42.2.984 (PDF, 24 KB) Impact Notice (PDF, 18 KB) The comment period has ended for this rulemaking proposal.
Allocation/Apportionment-Income of Multistate Corporations and Corporate Income Tax Administration
Notices Allocation/Apportionment-Income of Multistate Corporations (HB 511); and Corporate Income Tax Administration - Finnigan and Joyce Adoption 42-2-985 (PDF, 65 KB) Proposal 42-2-985 (PDF, 266 KB) Impact Determination (PDF, 29 ... Allocation/Apportionment-Income of Multistate Corporations and Corporate Income Tax Administration
Apportionment and Allocation of Income for Financial Institutions
Notices Notices Adoption Notice (PDF, 26 KB) Proposal Notice (PDF, 55 KB) Impact Determination (PDF, 17 KB) The comment period ended on November 13, 2017.
What Is Tax Fraud?
Tax fraud is when a person or business intentionally falsifies information on their return to pay fewer taxes. Examples of Tax Fraud Intentionally failing to file individual income tax returns ... What Is Tax Fraud?
Taxpayer Bill of Rights
The Taxpayer Bill of Rights (15-1-222, MCA) is a set of rights guaranteed for all Montana taxpayers. 1 You may record any interview, meeting, or conference with the department. 2 ... Taxpayer Bill of Rights