Business & Income Taxes Division

Derek Bell, Division Administrator
Derek Bell
Division Administrator
Logan Nordahl, Deputy Division Administrator
Logan Nordahl
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 taxes. Our responsibilities include:

  • Income taxes: individual income, pass-through entity income, 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 miscellaneous taxes
  • Property valuation: centrally assessed properties

The Administrative Team

The Administrative Team supports the daily management of the division by providing reception, business communications, supply and equipment maintenance, meeting scheduling, mail distribution, and other support services for ongoing program operations and activities. Team members include the Management Officer and Administrative Assistants.

Nicole Harris, Management Officer
Nicole Harris
Management Officer

Analytics and Planning Program

The Analytics and Planning Program provides technical and project support for the division. The bureau plays an important role in identifying inefficiencies, forms development, and educating the public of important tax changes. The bureau team members include the Program Manager, Income Tax Specialists and Business Analysts.
Nicole Hensley, Bureau Chief
Nicole Hensley
Bureau Chief

Withholding and Individual Income Tax Processing Bureau (WIP)

The WIP Bureau is reponsible for 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 annually.

The bureau consists of two units:

  • Taxpayer Accounting Unit
  • Withholding Unit
Jake Ford, Bureau Chief
Jake Ford
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 consists of two units:

  • Compliance Unit
  • Field Audit Unit
Dona Losett, Bureau Chief
Dona Losett
Bureau Chief

Corporation and Passthrough Bureau (CPB)

The CPB Bureau is responsible for compliance and audit functions related to corporations and pass-through entities.

The bureau consists of two units:

  • Corporate Income Tax Unit
  • Pass-through Unit
Keith Broussard, Bureau Chief
Keith Broussard
Bureau Chief

Regulatory Taxes and Valuation Bureau (RTV)

The RTV Bureau is responsible for compliance, audit functions, and administration of various taxes, 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 consists of four units:

  • Business Taxes Unit
  • Unclaimed Property / Contractor's Gross Receipts Tax Unit
  • Centrally Assessed Property Unit
  • Natural Resources Unit
Jason Lay, Bureau Chief
Jason Lay
Bureau Chief