VETO MESSAGE ON HB 1342-S

                   April 23, 1997

To the Honorable Speaker and Members,

  The House of Representatives of the State of Washington

Ladies and Gentlemen:

     I am returning herewith, without my approval as to section 5, Substitute House Bill No. 1342 entitled:

"AN ACT Relating to interest and penalty administration of the department of revenue;"

     Section 5 of the bill would create a double amendment problem with Substitute Senate Bill 5121.

     For these reasons, I have vetoed section 5 of Substitute House Bill No. 1342.  With the exception of section 5, I am approving Substitute House Bill No. 1342.

                   Respectfully submitted,

                   Gary Locke

                   Governor