- administers more than 30 state taxes and fees, including income taxes, natural resource taxes, corporation taxes and miscellaneous taxes,
- establishes values for all taxable property, including agricultural land, residential real estate, commercial real estate, forest land, business equipment, railroads and public utilities,
- supervises the operation of agency liquor stores, manages the state wholesale liquor operations, and administers laws governing the sale, taxation and licensing of alcoholic beverages, and
- returns unclaimed property to its rightful owners.
- provides effective and responsive service to citizens, businesses and nonresidents who participate in Montana’s economy,
- expands cooperation of citizens in making the tax system that they own work well,
- supports equity and integrity in taxation through effective and uniform enforcement, while protecting taxpayer rights and thanking those citizens and businesses who pay their fair share of taxes,
protects the public health, safety and order in the administration of liquor laws,
advises, based on sound study and analysis, the Governor, legislature and the public on tax issues, and
cooperates, consistent with its statutory role and responsibilities, with public officials and agencies in local, state, tribal and federal governments to achieve the public good.
- Legal Services supervises the overall legal efforts of the department, which includes rules, policies, bankruptcy, disclosure, and dispute resolution.
- Tax Policy and Research prepares the legislative fiscal notes that affect revenue, analyzes legislative proposals affecting the department, department economic data and tax compliance.
- The Office of Human Resources is responsible for a variety of HR duties including organizational and workforce development, employee and labor relations, staffing, employment law, performance management, compensation, and training and development.
- Executive Office includes the Fiscal Administrator, Public Information and Administrative Support.
Mike Kadas, Director
On January 7, 2013, Mike Kadas became the 17th Director of Montana Department of Revenue appointed by Governor Steve Bullock.
Over the last 30 years Kadas has served in a variety of private and public positions, most recently as Director of Special Projects at Rivertop Renewables, a Missoula-based company that produces biodegradable chemicals. During his five years in different management positions at Rivertop Renewables, he helped oversee a multimillion-dollar expansion of the company.
From 1996 to 2006 he was the mayor of Missoula, where he managed a $100 million budget and hundreds of employees.
Kadas is no stranger to Montana’s Capitol. From 1983 to 1996 he was a Montana State Representative, serving on the House Appropriations Committee for eight of those years.
From 1989 to 1996, he owned and operated a small construction company. He holds a B.A. in economics-philosophy and a M.A. in economics from the University of Montana-Missoula.
Kadas and his partner Martha Newell have two sons, with whom he enjoys skiing and hiking.
Alan Peura, Deputy Director
Other key individuals on the Director’s Office staff are:
Chief Legal Counsel
Director, Office of Human Resources and Organizational Development
Public Information Officer
Disclosure Officer / Chief Security Officer / Rule Reviewer
Budget and Staff
Administrator: Gene Walborn
The Business and Income Taxes 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.
- The Administrative Team oversees the daily management of the division. This staff consists of the administrator, management analysts, management officer, lead division support staff and research technicians.
- The Business Tax and Valuation Bureau is responsible for the daily management and compliance for the large-taxpayer tax types. There are more than 25 different tax programs managed by the bureau. The tax programs include corporate income, natural resource taxes, most of the state’s miscellaneous taxes, and valuation of centrally assessed and industrial property. The bureau is currently staffed by a bureau chief, corporation tax unit manager, natural resource tax unit manager, miscellaneous tax unit manager, industrial and centrally assessed unit manager, auditors and appraisers.
- The Income and Withholding Taxes Bureau is responsible for the daily management and compliance for individual, pass-through entities 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, more than 40,000 pass-through entities and more than 30,000 employer accounts. The bureau is currently staffed by a bureau chief, pass-through entities unit manager, compliance unit manager, field audit unit manager, taxpayer accounting unit manager and auditors.
Budget and Staff
Administrator: Steve Austin
- Citizen Services Bureau assists taxpayers by answering questions through the department’s call center; coordinates the one-stop business licensing program to create efficiencies and reduced costs to businesses; returns unclaimed property that has been remitted to the state to the rightful owners; and strives to create tax forms and instructions that are thorough and understandable.
- The Financial and Asset Management Bureau integrates the department’s accounting, purchasing, safety and security, and statewide facility functions of the department. This bureau ensures state tax collections and department expenses are properly accounted for; supports the efficient and safe operation of department facilities; and conducts disaster and emergency preparedness and continuity of government activities.
- The Collections Bureau is responsible for establishing taxpayer payment plans, legal collection activity, phone collections, and management of the state’s bad debt program. The bureau is currently staffed by a bureau chief, two unit managers, revenue enforcement agents, collectors and research technicians.
Budget and Staff
Administrator: Margaret Kauska
The Information Management and Technology Division is dedicated to providing the highest level of technical leadership and information processing services to the Department of Revenue, its employees, its partners and the citizens they serve.
- To our employees, you are our future.
- To our customers, we dedicate ourselves to your continued success.
- To our citizens, we pledge cost-effective, innovative solutions.
The Information Management and Technology Division is organized into two bureaus with the following functions.
- The Information Technology Bureau serves approximately 700 department users. Services are delivered to 59 locations in the state’s 56 counties from a central office in Helena. Depending on need, services are provided either with a site visit or using remote-access technologies. The bureau is organized into two units. The Applications Services Unit provides application development and support services for all department information systems. The Network Services Unit provides data, desktop, information security and help desk support services.
- The Information Management Bureau is organized into four units providing electronic filing and payment services for citizens; tax documentation and remittance processing including account examination and maintenance, remittance deposit and reconciliation, data capture, mailroom, imaging and records management services
Budget and Staff
Administrator: Shauna Helfert
- The Liquor Distribution Bureau manages state wholesale liquor operations, including warehouse shipping and receiving, accounts receivable and payable, inventory management, liquor order processing, agency contract management and customer service.
The state maintains franchise contracts with 98 agency stores that sell liquor products to the public for off-premise consumption, and to Montana’s 1500+ all-beverage licensees.
The state liquor warehouse held bailed and/or state owned inventories for approximately 936 regular list products and 1124 special order products.
Gross sales were $102.7 million in fiscal year 2010, with nearly $30 million in liquor revenues going into the general fund.
The Liquor Licensing Bureau is charged with all licensing and regulatory responsibilities for all entities intending to produce, import, distribute or sell alcoholic beverages in Montana. Liquor licensing processes applications, renewals, transfers and registrations, as applicable, for retail and wholesale alcoholic beverage licenses and permits. Liquor licensing is responsible for monitoring the activities of existing licenses and permit holders and for providing information and explanation about licensing activity or related law, rule, policy and procedures.
The bureau issued a total of 4,973 licenses for fiscal year 2010, including license renewals for retail sale for distilled spirits, breweries, special beer and wine permits and connoisseurs licenses. The bureau transferred and issued 511 new licenses, which are not included in the 4,973 licenses.
The department retains license and fee revenues from these sources in the liquor enterprise fund. The administrative and compliance expenses of the Department of Revenue and the Department of Justice associated with enforcing the liquor laws of Montana that are paid from the liquor enterprise fund. The balance remaining in the fund at the end of the fiscal year is deposited in the state general fund.
Budget and Staff
Administrator: Cynthia Monteau Moore
Property Assessment Division Regions
Scott Williams, manager, (406) 758-5922
Counties: Flathead, Lake, Lincoln, Mineral, Ravalli, Sanders
Chuck Pankratz, manager, (406) 454-7474
Counties: Blaine, Cascade, Chouteau, Fergus, Garfield, Glacier, Hill, Judith Basin, Liberty, McCone, Petroleum, Phillips, Pondera, Prairie, Teton, Toole, Valley
Larry Richards, manager, (406) 896-4009
Counties: Bighorn, Carbon, Carter, Custer, Daniels, Dawson, Fallon, Golden Valley, Meagher, Musselshell, Powder River, Richland, Roosevelt, Rosebud, Sheridan, Stillwater, Sweet Grass, Treasure, Wheatland, Wibaux, Yellowstone
Rocky Haralson, manager, (406) 444-2028
Budget and Staff
Last updated 3/28/2013 9:14:31 AM