Business & Income Taxes Division
Division Administrator
Deputy Division Administrator
The Business and Income Taxes (BIT) Division is dedicated to promoting equity and integrity in taxation by ensuring effective, consistent enforcement of Montana’s tax laws and delivering responsive, high-quality service.
The division oversees the administration of approximately 40 different tax types. Our responsibilities include:
- Income taxes: individual income, pass-through entity, corporation income, and withholding
- Natural resource taxes: combined oil and gas, coal severance, and other resource-based taxes
- Excise and miscellaneous taxes: cigarette, retail telecommunications, lodging facilities, cannabis, and other taxes
- Property valuation: centrally assessed properties
The Administrative Team
The Administrative Team oversees the daily operations of the division. Team members include:
- Division Administrator
- Deputy Division Administrator
- Management Officer
- Administrative Assistants
Management Officer
Analytics and Planning Program
Bureau Chief
Withholding and Individual Income Tax Processing Bureau (WIP)
The WIP Bureau manages individual income tax return processing functions, fraud mitigation, and withholding taxes. The bureau works directly with individuals and employers, processing more than 600,000 individual income tax returns.
The bureau consists of two units:
- Taxpayer Accounting Unit
- Withholding Unit
Bureau Chief
Individual Income Tax Compliance and Audit Bureau (ICA)
The ICA Bureau is responsible for compliance and audit functions related to individual income taxes. The bureau works with individual taxpayers and fiduciaries.
The bureau includes two units:
- Compliance Unit
- Field Audit Unit
Bureau Chief
Corporation and Passthrough Bureau (CPB)
The CPB Bureau oversees compliance for tax types associated with corporations and pass-through entities.
It consists of two units:
- Corporate Income Tax Unit
- Pass-through Unit
Bureau Chief
Regulatory Taxes and Valuation Bureau (RTV)
The RTV Bureau is responsible for compliance and administration of various tax types, including:
- Natural resource taxes (oil, gas, coal severance)
- Cigarette tax
- Retail telecommunications tax
- Lodging facilities tax
- Unclaimed property
- Contractor’s gross receipts tax
- Centrally assessed property valuation
- Other miscellaneous taxes
The bureau is made up of four units:
- Business Taxes Unit
- Unclaimed Property / Contractor's Gross Receipts Tax Unit
- Centrally Assessed Property Unit
- Natural Resources Unit
Bureau Chief