Mont. Code Ann. » TITLE 2. GOVERNMENT STRUCTURE AND ADMINISTRATION · CHAPTER 15. EXECUTIVE BRANCH OFFICERS AND AGENCIES · Part 13. Department of Revenue
Montana Code Annotated

Mont. Code Ann. § 2-15-1301 (2026)

Department Of Revenue -- Head

✓ current as of May 2026
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  1. MCA Contents
  2. TITLE 2
  3. CHAPTER 15
  4. Part 13
  5. 2-15-1301 Department of revenue -- head

TITLE 2. GOVERNMENT STRUCTURE AND ADMINISTRATION

CHAPTER 15. EXECUTIVE BRANCH OFFICERS AND AGENCIES

Part 13. Department of Revenue

Department Of Revenue -- Head

2-15-1301. Department of revenue -- head. There is a department of revenue. The department head is the director of revenue.

History: En. 82A-1801 by Sec. 1, Ch. 272, L. 1971; amd. Sec. 62, Ch. 391, L. 1973; R.C.M. 1947, 82A-1801.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1990–2022 · leading case: Drummond v. Dep't of Revenue (In Re Kurth Ranch), 145 B.R. 61 (Bankr. D. Mont. 1990).
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Drummond v. Dep't of Revenue (In Re Kurth Ranch), 145 B.R. 61 (Bankr. D. Mont. 1990). “The Defendant, State of Montana, Department of Revenue, is an executive branch agency created by MCA § 2-15-1301. 11. The Plaintiffs (Richard and Judith Kurth, Clay and Cindy Halley, and Doug and Rhonda Kurth) were formerly engaged in a mixed grain and livestock operation on…”
Fallon Cnty. Ex Rel. Bd. of Commissioners v. State, Dep't of Revenue, 2009 MT 454 (Mont. 2009). · cites it 4× “¶ 16 The DOR, created by the Legislature in 1971 and codified at § 2-15-1301, MCA, has broad authority over the revenue generated through taxation.”
Wangerin v. DOR, 2022 MT 236 (Mont. 2022). “” Sections 2-15-1301, 15-1-101(g), and -201(1)(a), MCA.”
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