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 Commissioner of Taxation and Finance hereby proposes to make and adopt the following amendments 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 (cii) to read as follows:
Motor Fuel					Diesel Motor Fuel			
Sales Tax        Composite       Aggregate                  Sales Tax	Composite	Aggregate
Component         Rate                 Rate                       Component	    Rate	    	    Rate
(ci) January – March 2021

          13.8              21.8               38.4                       15.3                    23.3                  38.15

(cii) April – June 2021

          14.4              22.4                39.0                       15.8                    23.8                  38.65

Dated:  Albany, New York
	 January 29, 2021

	                                                                                Michael R. Schmidt
	                                                                                Commissioner of Taxation and Finance