April 9, 1999

The Honorable Raymond G. Sanchez 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 TAXATION AND REVENUE COMMITTEE SUBSTITUTE FOR HOUSE BILL 879, as amended,

enacted by the Forty-Fourth Legislature, First Session, 1999.

The first three sections of this bill are labeled the "Taxpayer’s Bill of Rights". Our taxpayers should be protected from arbitrary decisions by the government. These sections, however, for the most part simply restate existing law. New Mexicans have had these basic rights for thirty years. Enacting a redundant, version of the law may simply lead to confusion in the courts.

This bill would also amend other sections of the Tax Administration Act. These changes could profit from further consideration. For example, the bill would award taxpayers court costs if the tax collector takes an unreasonable position. Simple fairness would suggest that the state ought to be entitled to court costs if a taxpayer’s position is frivolous.

Sincerely,

Gary E. Johnson

Governor