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Montana Department of Revenue, Legal and Investigation Division records, 1973-1981

Overview of the Collection

Creator
Montana. Department of Revenue
Title
Montana Department of Revenue, Legal and Investigation Division records
Dates
1973-1981 (inclusive)
Quantity
1.5 linear ft
Collection Number
RS 504 (Formerly RS 343)
Summary
This collection is a subgroup (former Division) of the Montana Department of Revenue records, RS 504. As of 2025, this Division(s) is defunct. The Office of Investigation (formerly the Investigation Division) was abolished in the 1990s. Current legal responsibilities fall under DOR's Legal Services Office, which operates within the Director's Office. Please see the primary finding aid for more Montana Department of Revenue records. These records (1973-1981) consist of two subgroups: the Investigation (alternatively called Enforcement) Division and the Legal Division. The Investigation Division records contain general and interoffice correspondence, minutes, news releases, organization, printed materials, reports, subject files, and miscellany. The Legal Division contains subject files.
Repository
Montana Historical Society, Library & Archives
Montana Historical Society Research Center Archives
225 North Roberts
PO Box 201201
Helena MT
59620-1201
Telephone: 4064442681
Fax: 4064445297
mhslibrary@mt.gov
Access Restrictions

Collection open for research.

Languages
English
Sponsor
Funding for encoding this finding aid was provided through a grant awarded by the National Endowment for the Humanities.
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Historical Note

The Montana State Board of Equalization, created in 1889, was the main state tax and revenue collecting authority until the creation of the State Department of Revenue in 1971. In 1973, the Board was abolished and its functions were transferred to the Department of Revenue and the Department of Administration's State Tax Appeal Board.

The Investigation Bureau of the Legal and Investigation Division was established in 1973 to handle all of the Department's compliance, investigatory, and enforcement needs. The Bureau was composed of three units: the General Revenue Investigation Unit, the Alcoholic Beverages Investigation Unit, and the Welfare Fraud Investigation Unit. It operated four regional offices in Missoula, Great Falls, Billings, and Butte, and nine district offices. The General Revenue Investigation Unit coordinated efforts between the Investigation Bureau and other units of the Department of Revenue, primarily locating individuals indebted to the state and enforcing applicable laws such as those having to do with, for example, tobacco taxation and transportation, licensing, child support, and income tax.

The Alcoholic Beverages Inspection Unit's duties included background investigation of license applicants, inspections of licensed establishments, and acting as a source of information for both licensees and law enforcement agencies. The Welfare Fraud Investigation Unit investigated matters relating to public welfare assistance, the receipt and disbursal of welfare funds, and the failure of individuals to support dependent children whose needs are included as part of an application of public assistance through a county welfare office.

In 1975, the Investigation Bureau became the Investigation Division, consisting of five units: an Administrative Unit; a Welfare Fraud Unit; a Tax Fraud Bureau; an Alcoholic Beverage Control Bureau; and a Child Support Enforcement Bureau. In 1977, the duties of the Tax Fraud Bureau and the Child Support Enforcement Bureau were assigned to a new unit named the General Investigation Bureau, which was later called the Location and Collection Unit. While the division's structure and the allocation of responsibilities amongst its units changed over time, its responsibilities remained essentially the same. The Legal Division provided legal counsel to the rest of the Department of Revenue and conducted the process of altering administrative rules pertinent to the Department.

By 1990, the Investigation Division became the Office of Investigation within the Director's Office. Likewise, the Legal Division became the Office of Legal Affairs, which also operated within the Director's Office. By 1994, the Office of Investigation was eliminated. As of 2025, the Office of Legal Affairs (now named Legal Services Office) continues to operate with the Director's Office of DOR.

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Content Description

This collection consists of two subgroups: the Investigation Division and the Legal Division. The Investigation Division subgroup is made up of nine series: general correspondence, interoffice correspondence, minutes, news releases, organization, printed materials, reports, subject files, and miscellany. The general correspondence (1973-1980) is arranged alphabetically by correspondent and subject. The folders entitled "miscellaneous" include memoranda and outgoing correspondence primarily of investigators pursuing liquor licensing and child care cases. These folders also include some investigators' reports, some reports regarding liquor licensing and child support, and memoranda concerning Division policies and procedures. The reports series (1973-1981) includes two folders of "activity reports" which are monthly, quarterly, semiannual, and annual reports. These are wholly statistical except for the semiannual and annual reports which contain prose descriptions.

The Legal Division subgroup is made up of one series; subject files. The files consist of material compiled as a result of the Department of Revenue's proposal of changes in the Administrative Rules of Montana including the minutes and testimony of hearings, correspondence, proposed legislation, and notes. These files concern, for example, assessment of mining equipment, tax on cigarettes, legal procedures of wine distribution, and coal taxation.

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Use of the Collection

Restrictions on Use

Researchers must use collection in accordance with the policies of the Montana Historical Society Library & Archives. The Library & Archives does not necessarily hold copyright to all materials in the collection. In some cases permission for use may require additional authorization from the copyright owners. For more information contact an archivist.

Preferred Citation

Item description and date. Collection Title. Collection Number. Box and Folder numbers. Montana Historical Society Library & Archives, Helena, Montana.

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Administrative Information

Arrangement

The collection is arranged by subgroup and then by series.

Location of Collection

34:4-7

Processing Note

In 2025, the various collections of the Montana Department of Revenue were integrated under one collection identifier, RS 504, in order to help facilitate access, reduce redundancy in the MTHS catalog, and to follow best archival practices.

Collections from Department of Revenue's Divisions/Boards/Predecessor Agencies that were previously treated as separate entities are now integrated into this collection, RS 504. Rather than reprocessing over 12 linear feet of DOR materials, MTHS staff decided to keep the past arrangement of those collections/finding aids, and provide access to them via links through the central finding aid. This decision has allowed the MTHS archival staff to maintain intellectual control over the collection, while removing the need to reprocess it. It also keeps State Agency finding aids at manageable sizes. Please read the scope and content note carefully to determine if this subgroup pertains to your research needs.

Acquisition Information

Acquisition information is available upon request.

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Detailed Description of the Collection

Detailed Description of the Collection

The following section contains a detailed listing of the materials in the collection

  • Investigative Division

  • Legal Division

    • Subject Files

      • Description: Adjusted gross income of spouses on separate income tax returns
        Dates: 1980
        Container: Box/Folder 2 / 1
        Location: Legal Division / Subject Files
      • Description: Assessment of heavy equipment and manufacturing and mining equipment
        Dates: 1978-1981
        Container: Box/Folder 2 / 2-3
        Location: Legal Division / Subject Files
      • Description: Banks' property taxation
        Dates: 1975
        Container: Box/Folder 2 / 4-5
        Location: Legal Division / Subject Files
      • Description: Centrally assessed property appraisal and assessment
        Dates: 1976
        Container: Box/Folder 2 / 6
        Location: Legal Division / Subject Files
      • Description: Child support services fees
        Dates: 1979-1980
        Container: Box/Folder 2 / 7
        Location: Legal Division / Subject Files
      • Description: Cigarettes (re accounting control of distribution and sales of unstamped cigarettes)
        Dates: 1979-1980
        Container: Box/Folder 2 / 8
        Location: Legal Division / Subject Files
      • Description: Citizen participation in the operations of government agencies
        Dates: 1975-1976
        Container: Box/Folder 2 / 9
        Location: Legal Division / Subject Files
      • Description: Coal taxation on a gross proceeds basis
        Dates: 1973-1976
        Container: Box/Folder 2 / 10
        Location: Legal Division / Subject Files
      • Description: Liquor
        Dates: 1977
        Container: Box/Folder 2 / 11
        Location: Legal Division / Subject Files
      • Description: New industrial property
        Dates: 1976
        Container: Box/Folder 2 / 12
        Location: Legal Division / Subject Files
      • Description: Personal property tax valuation
        Dates: 1980-1981
        Container: Box/Folder 2 / 13
        Location: Legal Division / Subject Files
      • Description: Wine distribution
        Dates: 1979
        Container: Box/Folder 2 / 14
        Location: Legal Division / Subject Files
      • Description: Wine sales license amendment
        Dates: 1979
        Container: Box/Folder 2 / 15
        Location: Legal Division / Subject Files

Names and SubjectsReturn to Top

Subject Terms

  • Banks and banking--Law and legislation--Montana
  • Child welfare--Montana
  • License system--Montana
  • Liquor industry--Montana
  • Liquor laws--Montana
  • Mines and mineral resources--Montana
  • Public welfare--Montana
  • Taxation--Montana

Corporate Names

  • Montana. Department of Revenue
  • Montana. State Board of Equalization

Finding aid prepared by MTHS Staff; Updated by Lindsey Mick
2004; 2025

CC Attribution
This work is licensed under a Creative Commons Attribution 4.0 International License.

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