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.