Charlena Toro Senior Tax Counsel & Special Assistant Attorney General
Ms. Toro has worked for the Montana Department of Revenue for 18 years. She advises the Department on all tax and regulatory issues involving Indian tribes, individual tribal members and non-Indians in Indian Country. In this capacity, Ms. Toro represents the Department in litigation involving Indian Country issues, including Westmoreland Res. Inc. v. Dep’t of Revenue, 2014 MT 212; 376 Mont. 180; 330 P.3d 1188 and Lake County v. State of Mont., 2017 Mont. Dist. Lexis 14. She also drafts and reviews legislation and administrative rules related to Indian Country tax matters and participates in negotiations of state-tribal revenue sharing agreements with Montana’s Indian tribes. Ms. Toro is responsible for providing training to Department managers and employees on Indian Country taxation, positive state-tribal relations and the important government-to-government relationship between the state of Montana and Indian tribes. She is also a member of the Federation of Tax Administrators’ Tribal Issues Group. Ms. Toro is a veteran of the United States Army, having served a tour of duty in Germany and a short tour during Operation Desert Storm. She received her B.A. from the University of San Francisco and her J.D. from the Creighton University School of Law, where she was a member of the Creighton Law Review. Ms. Toro is licensed to practice in the states of Montana and California, and the U.S. District Court, District of Montana.