The Montana Department of Revenue was established in 1972 and has several major responsibilities. The department: Administers more than 30 state taxes and fees, including income taxes, natural resource taxes, corporation taxes and miscellaneous taxes. Establishes values for all taxable property, including agricultural land, residential real estate, commercial real estate, forest land, business equipment, railroads and public utilities. Supervises the operation of agency liquor stores, manages the state wholesale liquor operations, and administers laws governing the sale, taxation and licensing of alcoholic beverages. Returns unclaimed property to its rightful owners. Provides effective and responsive service to citizens, businesses and nonresidents who participate in Montana’s economy. Supports equity and integrity in taxation through effective and uniform enforcement, while protecting taxpayer rights and thanking those citizens and businesses who pay their fair share of taxes. Cooperates, consistent with its statutory role and responsibilities, with public officials and agencies in local, state, tribal and federal governments to achieve the public good.