Collections Services Bureau

The Montana Department of Revenue Collection Services Bureau (CSB) is responsible for collecting past-due balances and debts owed to other state agencies, local governments, and universities within Montana. The CSB is committed to being fair, consistent, and reasonable in its efforts to enforce tax laws and collect delinquent debts.

Collection Methods, Actions, and Options:

  • Contact taxpayers by phone, letter, or email to satisfy past-due balances.
  • Offer various payment arrangement options: electronically, over the phone, through your employer, or by mail.
  • Funds owed to you by the state may be applied to past-due balances.

If you receive correspondence or a phone call from CSB, it’s important that you respond promptly. If you don’t respond, additional collection action may be taken.

For information about additional collection actions, see the links below.


Due to confidentiality reasons, you may be required to submit a Power of Attorney to discuss details of past-due balances on behalf of another taxpayer. You may submit a Power of Attorney by clicking this link.

Contact Information

(406) 444-6964
Monday through Friday, 7:30 a.m. to 4:45 p.m.
Mailing Address
Montana Department of Revenue
Collections Services Bureau
PO Box 6169
Helena, MT, 59604-6169

Find on this Page

Payment Options and Payment PlansTaxpayers can make payments to the department via the Transaction Portal (TAP) for over 40 different tax types. These payments can be made in a variety of ways.
Power of AttorneyIf you wish to permit the department to discuss your tax matters with anyone other than yourself, you will need to submit a Power of Attorney (Form POA).

Available in our TransAction Portal (TAP)

Debt resulting from a return filed as married separate on the same form, is considered individual debt for each spouse, and requires a POA for each spouse.

The POA form provided by the Department of Revenue is not valid for any other agency.

Leaving sections 3 and 4 of the POA form blank will give your representative full access to receive information and make decisions regarding your tax matters for all tax filing years.