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 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 (liii) to read as follows:
		Motor Fuel						Diesel Motor Fuel
Sales Tax	Composite	Aggregate			Sales Tax	Composite	Aggregate
Component	    Rate	    	   Rate				Component	    Rate	    	   Rate
 (lii) October - December 2008
    14.7		    22.7 	    39.1				 14.7	    	22.7		    37.35	
(liii) January - March 2009
    16.0		    24.0		    41.1			    	 16.0	    	24.0		    39.35	

Dated:	Albany, New York
	November 4, 2008

						
						Robert L. Megna												Commissioner of Taxation and Finance