April 5, 2001

 

HOUSE EXECUTIVE MESSAGE NO. 60

 

 

 

 

 

The Honorable Ben Lujan and

Members of the House of Representatives

Executive-Legislative Building

Santa Fe, New Mexico 87503

 

Honorable Speaker and Members of the House:

 

I have this day VETOED and am returning HOUSE BILL 930, enacted by the Forty-Fifth Legislature, First Session, 2001.

 

Every tax system should be managed in a fair and even-handed manner.  Government should constantly strive to improve tax administration and ease the reporting and administrative burdens for both the public and the state, through the use of new technologies and efficient workload processes.  Tax administration laws and procedures should be clear to the general public in order to ensure that taxpayers understand reporting requirements and examination procedures.  The refund process for overpayments should be fair and prompt.  House Bill 154, as amended, made a number of such improvements which is why I signed it.

 

Section 5 of House Bill 930 conflicts with one of the major benefits enacted by House Bill 154.  Because House Bill 154 is already law, the enactment of House Bill 930 will supersede and effectively eliminate the reforms just enacted under House Bill 154.  Second, the bill creates an ambiguity regarding whether and under what circumstances the department may be required to provide free counsel to indigent taxpayers.  Finally, the allowance of attorneys fees and costs, including the costs of expert witness fees in certain circumstances, is far more generous than that available to ordinary litigants in district court and could have had unexpected fiscal consequences.

 

I have instructed Taxation and Revenue Secretary Ellington and members of his department to

 

 

work with the sponsor and other interested parties to resolve the remaining issues and present to me, a bill that I would support.

 

Sincerely,         

 

 

          Gary E. Johnson         

Governor         

 

 

 

RECEIVED FROM THE OFFICE OF THE GOVERNOR:

 

Time: _____________________                By:_____________________________

                                                                     Secretary of State

Date ______________________             

 

 

Time:______________________

 

Date_______________________               By:_____________________________

                                                                     Chief Clerk of the House     

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