Archives West Finding Aid
Table of Contents
Montana Department of Revenue Legal And Enforcement Division Records, 1973-1981
Overview of the Collection
- Creator
- Montana. Department of Revenue. Legal Division
- Title
- Montana Department of Revenue Legal And Enforcement Division Records
- Dates
- 1973-1981 (inclusive)19731981
- Quantity
- 1.5 linear feet of shelf space
- Collection Number
- RS 343
- Summary
- These Montana Department of Revenue records (1973-1981) consist of two subgroups: the Investigation 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 compiled as a result of the Department of Revenue's proposed changes in the Administrative Rules of Montana.
- 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.
Historical NoteReturn to Top
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. This Board was continued by the law creating the new department and was designated the department head. In 1973 the Board was abolished and its functions were vested in the Director of Revenue and in the State Tax Appeal Board of the Department of Administration. 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 was elevated in status to 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 (locate unit) 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.
Content DescriptionReturn to Top
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.
Use of the CollectionReturn to Top
Restrictions on Use
Researchers must use collection in accordance with the policies of the Montana Historical Society. The Society 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 Research Center, Archives, Helena, Montana.
Administrative InformationReturn to Top
Detailed Description of the CollectionReturn to Top
The following section contains a detailed listing of the materials in the collection
Investigative Division Return to Top
Container(s) | Description | Dates |
---|---|---|
General Correspondence |
||
Box/Folder | ||
1 / 1 | Alcohol and Tobacco Control Bureau (re requests of
assistance at special events by local police and sheriff's offices) |
1975-1980 |
1 / 2 | Alcoholic beverages control (re investigations of
license violations, procedures, etc.; includes investigative reports) |
1973-1980 |
1 / 3 | Investigations of liquor store vendors |
1973-1975 |
1 / 4 | Montana Board of Crime Control |
1974-1977 |
1 / 5 | Montana Criminal Investigation Laboratory (includes
proposal to expand the lab's facilities) |
1973-1976 |
1 / 6 | Montana Fire Marshal Bureau |
1973 |
1 / 7 | Montana Law Enforcement Teletype Communications
Bureau |
1974-1980 |
1 / 8-9 | Chronological (correspondents include Montana Beer
Wholesalers' Association, Montana Highway Patrol Bureau, Helena Police Department, Alpha
Industries Inc., interoffice memos, primarily re investigations of illegal gambling,
child support payments, etc.) |
1973-1979 |
Interoffice Correspondence |
||
Box/Folder | ||
1 / 10 | Child Support Enforcement Bureau (re structure,
policies, procedures, budgeting, and including activity reports) |
1976-1980 |
1 / 11 | Investigations concerning illegal liquor, illegal
liquor sales, and problems at state liquor stores |
1974-1979 |
1 / 12 | Legal Division (re procedures, powers of
investigators, taxation of Indian tribes, interpretation of liquor laws, etc.) |
1973-1980 |
1 / 13 | Liquor Division (re policies, procedures,
licensing, etc.) |
1973-1980 |
1 / 14 | Liquor Division Licensing Bureau |
1980 |
1 / 15 | Locate Unit (re locating persons failing to pay
child support, etc.; includes weekly reports to the administrator of the
Investigations Division and discussion of procedures and policy) |
1974-1980 |
1 / 16-18 | Memoranda between the director of the Department of
Revenue and the administrator of the Investigation Division |
1973-1980 |
1 / 19 | Objectives for the 1980-1981 biennium (re
inspectors duties past and present) |
1979 |
1 / 20 | Welfare Fraud Unit (re procedures and policies) |
1974-1980 |
Minutes |
||
Box/Folder | ||
1 / 21 | Administrative staff meeting |
1976 November |
Organizational Records |
||
Box/Folder | ||
1 / 22 | Department of Revenue objectives and problems in meeting
objectives; Investigation Bureau objectives |
1974-1975 |
1 / 23 | Investigation Division organizational charts,
personnel lists, and position descriptions |
1975-1980 |
1 / 24 | Lists of regional offices and maps |
1978-1980, undated |
1 / 25 | Outline of Investigation Bureau history, functions,
and personnel; description of Bureau investigation units; check-list of Bureau
procedures |
1975-1976 |
Press Releases |
||
Box/Folder | ||
1 / 26 | Miscellaneous (re Medicaid, Food Stamp program, Aid
to Dependent Children, illegal liquor, welfare fraud) |
1973-1977 |
Printed Material |
||
Box/Folder | ||
1 / 27 | Booze Nooze and Liquor Division News (divisional
newsletters; includes lists of license transfers) |
1976-1978 |
1 / 28 | List of printed material transferred to the Library |
|
Reports |
||
Box/Folder | ||
1 / 29-30 | Activity reports of the Investigation Bureau |
1973-1981 |
1 / 31 | Annual report to the Governor |
1973-1979 |
1 / 32 | Locate Unit monthly reports (re statistics on
location cases on bad debts, welfare fraud, and child support) |
1976-1980 |
1 / 33 | Quarterly and annual reports to the U.S. Department of
Health, Education and Welfare (re child support enforcement staff and activities) |
1977-1978 |
Subject Files |
||
Box/Folder | ||
1 / 34 | Attempt to secure peace officer status for
investigative staff in matters concerning liquor |
1973-1979 |
1 / 35 | Robberies |
1973-1978 |
Miscellany |
||
Box/Folder | ||
1 / 36 | Certificates of destruction of liquor |
1975-1980 |
1 / 37 | Contracts between the departments of Revenue and
Social and Rehabilitation Services re welfare fraud and child support; blank
"agreement for collection service" |
1976-1979 |
1 / 38 | Liquor Division regulations |
undated |
Legal Division Return to Top
Container(s) | Description | Dates |
---|---|---|
Subject Files |
||
Box/Folder | ||
2 / 1 | Adjusted gross income of spouses on separate income
tax returns |
1980 |
2 / 2-3 | Assessment of heavy equipment and manufacturing and
mining equipment |
1978-1981 |
2 / 4-5 | Banks' property taxation |
1975 |
2 / 6 | Centrally assessed property appraisal and
assessment |
1976 |
2 / 7 | Child support services fees |
1979-1980 |
2 / 8 | Cigarettes (re accounting control of distribution
and sales of unstamped cigarettes) |
1979-1980 |
2 / 9 | Citizen participation in the operations of
government agencies |
1975-1976 |
2 / 10 | Coal taxation on a gross proceeds basis |
1973-1976 |
2 / 11 | Liquor |
1977 |
2 / 12 | New industrial property |
1976 |
2 / 13 | Personal property tax valuation |
1980-1981 |
2 / 14 | Wine distribution |
1979 |
2 / 15 | Wine sales license amendment |
1979 |
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