STATE OF NEW YORK
	DEPARTMENT OF TAXATION AND FINANCE
	COMMISSIONER OF TAXATION AND FINANCE
	ALBANY, NEW YORK
	Pursuant to the authority contained in subdivision First of section 171, subdivision (c) of section 301-h, subdivision 7 of section 509, subdivision (b) of section 523, and subdivision (a) of section 528 of the Tax Law,  the First Deputy Commissioner of Taxation and Finance, being duly authorized to act due to the vacancy in the office of the Commissioner of Taxation and Finance, hereby makes and adopts the following amendment to the Fuel Use Tax Regulations, as published in Article 3 of Subchapter C of Chapter III of Title 20 of the Official Compilation of Codes, Rules and Regulations of the State of New York.
	Section 1. Paragraph (1) of subdivision (b) of section 492.1 of such regulations is amended by adding a new subparagraph (lxxxix) to read as follows:
Motor Fuel	Diesel Motor Fuel
Sales Tax     Composite      Aggregate	Sales Tax	Composite	Aggregate
Component       Rate               Rate	Component	    Rate	    	   Rate
(lxxxviii) October - December 2017
    14.2                  22.2                38.4                                     15.4                 23.4	    37.85
(lxxxix) January - March 2018
15.0   	    23.0 	    39.9				16.0    		24.0		    39.15

Dated:	Albany, New York
	February 13, 2018
							 
						Nonie Manion 
						First Deputy Commissioner of 
Taxation and Finance