March 12, 1999

The Honorable Manny M. Aragon and

Members of the Senate

Executive-Legislative Building

Santa Fe, New Mexico 87503

Honorable President and Members of the Senate:

I have this day VETOED and am returning SENATE BILL 21, with emergency clause, enacted by the Forty-Fourth Legislature, First Session, 1999.

This legislation would allow a taxpayer to assign money a state agency owed them to the Taxation and Revenue Department for the payment of taxes owed when certain conditions are met.

While the intent of allowing a taxpayer to apply monies owed to them by a state agency to their tax liability is a good one, I am concerned that actual implementation of this legislation would be problematic. Although I have vetoed this measure, I will direct the Department of Finance and Administration to further study this idea and develop a possible implementation plan to be presented at the 2001 Legislative Session.

Sincerely,

Gary E. Johnson

Governor