Collections Services

The Montana Department of Revenue Collection Services Bureau (CSB) is an in-house collections agency that collects delinquent tax debts and debts owed to other agencies in Montana. CSB is a dedicated workforce that strives to be fair, consistent, and reasonable while enforcing tax laws and collecting delinquent debts. If you don’t pay your taxes, set up a payment plan, or make the payments you agreed to, CSB may take collection action to collect the money you owe.

The Collection Services Bureau is responsible for these collection actions:

• Contacting taxpayers by phone, letter or email to make payment arrangements
• Filing a Warrant for Distraint (tax lien). A tax lien is the public notice of the debt that attaches to your property and to your rights to the property.
• Levying your wages, bank account, or other contractual payments. Certain income, such as Social Security or disability payments, are protected from levy.
• Administering debt collections services for other state, county, and city governments who have contracted these services with the department.
• Applying your federal or state tax refunds to your balance due. Note: we will continue to intercept refunds (or) payments and apply them to your balance due regardless of your payment plan status.

If you have received correspondence or a phone call from CSB, it is important for you to respond promptly. If you don’t respond, additional collection action may be taken.